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Full text of "Financial section and warrant for the annual town meeting"

LINCOLN PUBLIC LIBRARY, MASS. 



3 4864 00275 4652 



FINANCIAL SECTION AND WARRANT 

FOR THE 

2013 ANNUAL TOWN MEETING 

LINCOLN, MASSACHUSETTS 




SATURDAY, MARCH 23, 2013 

9:30 AM 

BROOKS SCHOOL AUDITORIUM 



Handouts for Distribution at Town Meeting 

In order to ensure that the voters are given clear information as to the source of 
each handout provided at Town Meeting, the Moderator has established new 
conditions under which handouts will be allowed on the auditorium table: 

1. Any party wishing to create a handout for the table must notify the Town 
Administrator's office prior to Noon on Wed March 20 th . 

2. Only those documents which deal directly with town meeting business will 
be allowed on the auditorium table. 

3. All documents to be placed on the auditorium table must clearly identify 
the source of the document (committee/special interest group/person) on 
the front sheet. 

4. Any documents not dealing with town meeting business or which do not 
clearly state the source will be removed and placed on a table outside of 
the auditorium. 



To all Lincoln Registered Voters, 

This booklet contains materials related to the Annual Town Meeting to be held at 9:30 on Saturday, 
March 23, 2013. We hope they will enlighten you and encourage you to attend and participate in 
Town Meeting. We especially urge and welcome new residents to come and take part in the legislative 
process of town government, where registered voters who attend and vote determine the policies and 
priorities of the Town of Lincoln which will affect our future. 

PLEASE ARRIVE EARLY SO YOU CAN SIGN IN AND GET SEATED. IT IS ALWAYS THE 
HOPE THAT WE CAN START ON TIME. 

There are FIVE PARTS to this booklet. First, the FINANCE COMMITTEE REPORT explaining 
the preparation of the Town's operating budget. Second, the PROPOSED BUDGET for the fiscal 
year beginning on July 1, 2013. Third, an outline of certain relevant PROCEDURES for the conduct 
of Town Meeting. Fourth, the WARRANT for the Meeting which lists the Articles to be presented at 
the meeting for consideration and action by the registered voters present. And Fifth, a GLOSSARY of 
common terms used in the discussion of the budget. 

The Annual Town Meeting is a significant event in the life of the Town - both in the conduct of 
business and also as an enjoyable community gathering where we can meet and greet our neighbors. 
While attendance at a first Town Meeting may seem intimidating, the process is direct democracy in 
action and everyone is encouraged to participate. This is an opportunity to ask questions, learn to know 
fellow citizens as well as town volunteers and staff and to participate in the important decisions of the 
Town. 

Please note also that during the break in the middle of the day BOXED LUNCHES will be available 
in the Brooks Gym/Reed Field House next door to the Brooks School/Donaldson Auditorium. 

Also during the lunch break please take time to enjoy our SECOND ANNUAL VOLUNTEER 
FAIR. Representatives of Town Boards and Committees and Lincoln Clubs and Organizations will be 
available to talk with anyone interested in learning more about them and in finding ways to volunteer. 
This is everyone's opportunity to engage more fully in the management and enjoyment of Lincoln. 

We look forward to this annual gathering on March 23th. 
Sarah Cannon Holden, Moderator 



Digitized by the Internet Archive 
in 2013 



http://archive.org/details/financialsection2013town 



REPORT 

of the 

FINANCE COMMITTEE 

of the 

TOWN OF LINCOLN 

for the 

FISCAL YEAR 

JULY 1, 2013 - JUNE 30, 2014 



LINCOLN FINANCE COMMITTEE 



JeffBirchby 

Karl Geiger 

Eric Harris 

Sanj Kharbanda 

Peyton J. Marshall, Vice Chair 

Laura Sander, Chair 

Ellen Meyer Shorb 



Table of Contents 



1. Introduction 1 

2. Overview 1 

3. Revenues 3 

4. Operating Expenditures 5 

5. Capital Expenditures 7 

6. Community Preservation Act 9 

7. Governmental Accounting Standards Board Statement No. 45 (GASB 45) 12 

8. Property Tax 13 

9. Looking Forward 13 

10. Departmental Budgets 

General Government 14 

Public Safety 16 

Education: 

Lincoln Public Schools 21 

Lincoln-Sudbury Regional High School 28 

Minuteman Career and Technical High School 37 

Public Works and Facilities 39 

Human Services 41 

Recreation, Conservation. Celebrations and Pierce House 42 

Library 44 

Debt Service 48 

Pensions & Insurance 49 

Water Department 51 

11. Appendix 

Table 1: Fiscal Detail FY '12- FY '14 53 

12. An Outline of Town Meeting Procedures 59 

13. Warrant Articles 62 

14. Glossary 77 



1. Introduction 

The Finance Committee is charged with advising and making recommendations to Town 
Meeting on the budget, capital projects and other areas of finance, and administering the Town's 
Reserve Fund. The committee seeks to develop an overall budget that is fiscally prudent, that 
reflects the Town's values, and that meets the needs of residents. It also seeks to obtain broad 
public understanding and support for the budget that it recommends at Town Meeting. 

In this annual report we describe the F Y ' 1 4 budget and its component parts, including 
supporting detail, and outline issues facing the Town that underlie our budget recommendations. 
Building the budget is a collaborative endeavor, and the Finance Committee works closely with 
many boards and committees. Among many others, we thank Lincoln Town Administrator Tim 
Higgins, Finance Director & Town Accountant Colleen Wilkins. Assistant Town Administrator 
Anita Scheipers, Lincoln Public Schools Administrator for Business and Finance Buck Creel, 
and Lincoln-Sudbury Regional High School Business Manager Michael Connelly. 

With this year's report, the Finance Committee is including a new section to provide greater 
context to the annual budget. This "Annual Report Initiative" is intended to increase 
transparency for Lincoln citizens about how the budgeted expenditures are put to use. Town 
agencies and departments have been asked to review their functions and report on what is 
working and what could be changed. We also invited them to present the challenges and 
opportunities they see for the future. In addition, they were requested to benchmark their costs 
and performance against peers in other communities. Participants in this inaugural effort are the 
Police Department, the Lincoln Public Schools, Lincoln-Sudbury Regional High School, and the 
Library. Additional agencies and departments will join in the effort in subsequent years. 

Executive summaries of the Annual Reports are included in the respective agency or department 
section below. The full version of the Annual Reports can be found on the Finance Committee 
page of the Town website at http://www.lincolntown.org/depts/fincom.htm. 

2. Overview 

For FY '14, the Finance Committee is recommending a base budget of $33,091,002. For the 
sixth year in a row, the operating budget can be funded without an override. The Town continues 
to benefit from the strong financial position that it established before the national economic 
crisis, additional tax revenues generated by The Groves at Lincoln development, strong 
cooperation from town employees in contract negotiations, changes in health insurance providers 
and plan design changes, and reduction in debt service for the high school. In keeping with the 
slow recovery from the economic crisis, the Finance Committee established a modest budget 
increase guideline. The budget for FY '14 contains minimal increases in Town expenditures 
above that guideline for only targeted functions. 

For FY '14, the property taxes on the median value house (assessed value of $796,900) will 
increase by about $542 (4.8%) with the proposed budget. This increase includes the 2.8% 
increase in the operating budget ($317) and a 2.0% increase in the debt portion of the budget 
($225). After application of CPA funds to the payment of the Town Hall debt payment (Warrant 
Article 15), the increase in property taxes on the median house will be $391 (3.4%). 



About 0.4% of the increase in tax revenue will come from new construction, and this revenue is 
raised from specific property owners. As a result, these summary statistics result in a slight 
overstatement of the financial impact of the FY '14 budget on most taxpayers. 

The Town budget is based on projections and assumptions which reflect local needs and 
available funds in the context of the economic and political conditions of the Commonwealth and 
the United States. The budget is heavily dependent on real estate taxes (the tax levy and excluded 
debt). In FY '01, real estate taxes (tax levy plus excluded debt) accounted for 68% of revenue. In 
FY '14, real estate taxes are projected to account for about 77% of revenue. The Town has a 
small number of commercial properties and relatively few opportunities to increase local 
revenues. Although the FY '14 state budget is not yet known, the FY '14 budget is built on an 
assumption that state aid will remain equal to the FY '13 amount of $1,497,866. 

The Finance Committee builds the budget by reviewing available funds and revenue projections 
and setting aside funds for fixed costs, such as pensions, insurance and debt service. This 
process, which the committee calls a "funds available analysis," results in a budget guideline for 
the base budget. Last fall, the committee set the base budget guideline at 2.5%, based on 
preliminary (un-certified) results of FY '12 and assumptions that were considered reasonable at 
that time. 

As the national and state economic situation continues to improve somewhat fitfully, the Finance 
Committee has supported minor requests to increase departmental budgets beyond the initial 
guideline. We believe the additional requests included in the proposed budget are warranted to 
address recognized demand for greater services or will allow departments to operate more 
efficiently and result in less pressure on future expenses. 

In addition to the operating budget (Warrant Article 8) and capital budget (Warrant Article 9), 
Town Meeting will consider maintenance articles and other appropriations (Warrant Articles 12, 
13 & 14). Also before Town Meeting is a proposed new borrowing and associated debt 
exclusion for a fire suppression system at the Library (Warrant Article 11). The Finance 
Committee is also recommending withdrawal of funds from the Debt Stabilization Fund to pay 
for an architectural and engineering design study for the Lincoln Schools facilities (Warrant 
Article 10). We expect the Debt Stabilization Fund balance would be replenished by other 
sources in FY '14 (Warrant Article 16). The Finance Committee takes these other appropriations 
into account when determining the funds available for the operating and capital budgets. 

The Finance Committee places a high priority on maintaining adequate Emergency Reserves. 
Emergency Reserves allow unforeseen changes in revenues or needed expenditures to be 
addressed without undue disruption of ongoing activities. The committee's goal is to set aside an 
amount equal to 3 to 5% of the prior year's General Fund budget as Emergency Reserves (the 
General Fund budget is the Town operating budget less the total for the Water Enterprise Fund as 
shown in Table 1). The Finance Committee defines Emergency Reserves as unspent certified 
Free Cash, plus no more than half of the Reserve Fund, and the full amount of any Stabilization 
Funds. It is desirable that the 3% minimum Emergency Reserve be set aside entirely from 
unspent certified Free Cash. 



Following many years, in which the financial reserves were well below the 3% minimum, the 
Finance Committee worked to rebuild the Town's financial reserves. Since FY '08, the reserves 
(also known as "unspent certified Free Cash") have equaled 3% of the General Fund budget for 
that year (including capital and other articles). The budget proposed for FY '14 would maintain 
the financial reserve at no less than 3%. 

The committee also recognizes the importance of maintaining the Town's favorable bond rating. 
Lincoln has a bond rating from S & P of AAA, the highest available rating, as the result of 
prudent financial management. This rating reduces the Town's costs of borrowing money. 

3. Revenues 

Total town revenues for FY '14 are projected at $33,091,002 (excluding Water Department 
revenues), a 4.6% increase as compared to FY ' 1 3. Revenue from state aid is projected at the 
same level as FY ' 13, while local receipts are anticipated to grow by 2.0% and excluded debt 
will increase slightly. Funding of $31 1,672 generated from the Town's conversion of its health 
insurance program to Massachusetts Interlocal Insurance Association (MIIA) from self-insurance 
is also applied to the FY ' 14 budget. 

The pie chart shows the revenue categories and the percentages of total revenue that they 
represent. The categories are real estate taxes (tax levy and excluded debt), local receipts, state 
aid, Free Cash, and other available funds. 



Revenues 


bvCateqorv: FY'14 


Other 




Available 


Free Cash 


Funds 


r 9.7% 


2.6%, 


/ 


State Aid. \ ^i 




5.0% \^| 




Local 




Receipts Jl 




6.0% 






■tt|^^BVax Levy 


/\ 


72.3% If 


Excluded w 




Debt 




4.5% V 





Proposition 2 l A allows towns to raise real estate taxes by 2.5% per year without an override. The 
tax levy may also increase because of taxes attributable to new construction. For FY ' 14, real 
estate taxes are projected to account for about 77% of revenue. As compared to FY '13, the tax 
levy is projected to increase by $851,656 (without CPA offset), including $845,018 within the 
Proposition 2 Vi limit plus a net increase of $159,855 from debt service on previously approved 
projects and less $153,217 from a lower assumed amount of new construction. 

Additional property tax revenues may be raised through debt exclusion, following approval by a 
two-thirds vote at Town Meeting and a majority vote at the Town Election. Excluded debt 
includes property tax revenues that pay for such Town debt (for example, a new fire truck, new 
buildings or major repairs to roads or existing buildings) as well as the Lincoln portion of the 
principal and interest payments on debt for the Lincoln-Sudbury Regional School District. When 
payment is complete, the debt is retired and the property tax to fund the project is no longer 
collected. In FY '14, excluded debt is projected to represent 4.5% of revenues. 

The application of Free Cash is projected to provide 9.7% of FY ' 14 revenue. In October 2012, 
the Department of Revenue certified Free Cash for the Town from FY '12 at $4,185,465. This 
represented a nearly 6.0% increase from the amount certified in October 201 1 . Of the FY ' 14 
total, $918,330 represents Free Cash that remains from prior years. This is the major component 
of the Town's emergency reserves. Other contributors to the Free Cash balance were: (1) turn 
backs from the Reserve Fund and the Lincoln Schools and savings in health insurance; and (2) 
receipts in excess of budget, such as for motor vehicle excise and licenses and permits. The Free 
Cash balance is a major contributor to the Finance Committee's ability to propose a budget that 
can be funded without an operating override. 

Local receipts, which include excise taxes, rental fees, license and permit fees, investment 
income, cell tower income, and other fee income, such as parking, recreation and ambulance 
fees, are projected to provide 6% of revenue in FY '14, compared to 7.1% in FY '13. 

State aid, which includes Chapter 70 (education reform) funds, lottery, and other assistance, is 
projected to provide 5% of revenue in FY ' 14, compared to 4.8% in FY '13. Actual State Aid is 
not yet known, as the state budget is determined after the Town budget, but it is projected to 
remain level with FY '13 (as of this writing, the Governor's budget proposes higher Chapter 70 
school aid in FY '14). If the actual amount is greater than budgeted, the difference will accrue to 
Free Cash. If the amount were to be lower than budgeted, the Town would first look to available 
Free Cash to make-up the difference. 

Other available funds, which are projected to provide 2.6% of revenue in FY '14, compared to 
0.5% in FY '13, are a small category of miscellaneous items, such as payments from the Water 
Department and Hanscom Air Force Base for certain services provided by the Town. In general, 
the amounts received are offset by corresponding debits. The major increase in this line item for 
FY' 14 is attributed to the application of the Health Insurance Trust Fund monies in the amount 
of $3 1 1,626. This amount will be used to offset the health insurance appropriation under Article 
8. 



4. Operating Expenditures 

Total town operating expenditures are the total of the General Fund and the Water Enterprise 
Fund. The Water Department's operating budget ($1,051,390 for FY '14) is funded entirely 
through fees paid by water consumers. The General Fund budget includes all other operating 
expenditures. 

The proposed FY ' 14 budget is $33,091,002. The General Fund total is $30,870,308, exclusive 
of capital items and other articles. 

The following pie chart shows the breakdown of expenditures by category (excluding Water 
Department expenditures). Education is the largest component, representing 46% of General 
Fund expenditures. This includes the Lincoln Public Schools, Lincoln-Sudbury Regional High 
School and Minuteman Career and Technical High School. For the two regional schools, the 
education component includes all costs to Lincoln, including debt service, pensions and 
insurance. For the Lincoln Public Schools, debt service, pensions and insurance are not included 
in the education component; they are part of the Town expenditures for these items. 





FY'14 Expenditures bv Cateqorv 




PUBLIC 
SAFETY i 

11% \i 


^k EDUCATION 

^^ 46% 


\ 


GENERAL ' 
GOVERNMENT 






PUBLIC 
WORKS & 
■ FACILITIES 

r 5% 


8% 


W PENSIONS & 
\ INSURANCE 
N^ 20% 


I~ 


— -_ HUMAN 
SERVICES 

1% 






"'debt \ 

SERVICE 

4% 


.CULTURE & 
RECREATION 

5% 



The growth in the appropriated budget for the Lincoln Public Schools is 3.1%, exclusive of 
pensions and insurance. The budget for the regional school district is shared between Lincoln 
and Sudbury; it reflects a two-part formula that incorporates relative wealth between the two 
towns and a three-year rolling average of the number of students enrolled from each town. The 
FY '14 resulting ratio for Lincoln is estimated to be 14.1% for Lincoln and 85.9% for Sudbury, 
which is a lower percentage for Lincoln than in FY ' 13. While the growth in Lincoln's portion of 
the high school's operating budget is projected to be no more than the growth allowed by the 



Finance Committee's budget guideline, Lincoln's assessment may be even less than the budget 
guideline due to factors discussed below (See "Lincoln-Sudbury Regional High School"). 

The growth in the General Government budget is 4.1%. The growth in the Public Safety budget 
is 2.7%. Pensions and Insurance expenditures for FY '14 are projected at $6,318,718, compared 
to $5,91 1,461 for FY '13, a 6.9% increase. Pensions and Insurance represent 20% of General 
Fund expenditures. 

Debt service, excluding the debt service for the Lincoln-Sudbury Regional High School (and 
before application of the proposed CPC offset), is $1,498,605, representing a 20.2% increase 
over FY '13. Including the proposed application of CPA funds to debt service for the Town 
Offices project, however, debt service would decline by 5.3% due to retirement of principal on 
previously authorized debt. 

The growth in required non-discretionary expenditures, such as pensions and insurance (and in 
particular health insurance) consumes most of the Town's annual increases in revenues and 
drives the need to consider override budgets in most years to simply maintain services. 
However, a more modest increase in health insurance and a lower assessment from the 
Middlesex Retirement System limit growth in pensions and insurance compared to the 1 0-year 
average of over 9.0%. 

The categories of operating expenditures are covered in more detail in the departmental budget 
sections of this report. 

A P&L-based presentation of Revenues and Expenditures for FY '14 compared to FY '13 
follows: 



- 




Town of Lincoln 






FY2014 Proposed Budget 






FY2013 


FY2014 


$ change 


% change 














TAX LEVY 




23,299,958 


23,991,760 


691,802 


EXCLUDED DEBT 


1,339,310 


1,499,164 


159,855 


LOCAL RECEIPTS 


2,186,045 


1,992,197 


(193,848) 


STATE AID 




1,497,866 


1,497,866 


- 


OTHER AVAILABLE FUNDS 




256,867 


874,672 


617,805 


FREE CASH 




3,041,821 


3,235,343 


193,522 


TOTAL REVENUE 




31,621,866 


33,091,002 


1,469,136 


4.6% 




EXPENDITURES 


GENERAL GOVERNMENT 




2,512,138 


2,614,533 


102,395 




PUBLIC SAFETY 




3,390,353 


3,482,427 


92,074 




EDUCATION 




Lincoln K-8 School 


9,703,367 


10,008,597 


305,230 




Lincoln Sudbury High School 


3,853,997 


3,950,347 


96,350 




Minuteman 


95,122 


99,011 


3,889 


PUBLIC WORKS & FACILITIES 




1,508,393 


1,534,214 


25,821 




HUMAN SERVICES 




190,972 


196,057 


5,085 




CULTURE & RECREATION 




1,423,528 


1,494,225 


70,697 




DEBT SERVICE 




1,238,172 


1,172,180 


(65,992) 




PENSIONS & INSURANCE 




5,911,461 


6,318,718 


407,257 




CAPITAL PLAN 




517,865 


744,698 


226,833 




STABILIZATION FUND 




805,000 


507,000 


(298,000) 




WARRANT ARTICLES 




471,498 


968,995 


497,497 




TOTAL EXPENDITURES 




31,621,866 


33,091,002 


1,469,136 


4.6% 



5. Capital Expenditures 

The Capital Planning Committee has the fundamental purpose to work with the Finance 
Committee to enhance the Town's capacity to identity, prioritize, and understand the financial 
implications of capital projects and land acquisitions. The committee's composition and charter 
were revised at the March 2012 Town Meeting. The committee is composed of 9 members: 5 
At-Large Members, 3 of whom are appointed by the Board of Selectmen and 2 of whom are 
appointed by the Moderator; and 4 Representative Members, consisting of 1 appointed by and 
from each of the Board of Selectmen, the School Committee, the Conservation Commission, and 
the Library Board. 



The committee reviews all requests for equipment and facility and infrastructure construction or 
improvements with a life of 5 years or more and a value of at least $10,000. It also reviews 



maintenance warrant articles. This year the committee has continued to develop a 25-year 
capital plan, which is now close to substantially complete and will be annually reviewed and 
revised. The Finance Committee strongly believes that timely maintenance, along with a 
comprehensive understanding of the Town's assets, is the best way to protect the Town's 
investment in capital infrastructure. All proposed capital expenditures are also assessed to 
determine whether they might qualify for funding under the Community Preservation Act. 
Appropriate requests are referred to the Community Preservation Committee for its review. 

Most approved capital expenditures are financed within the annual budget. Expensive items with 
a long useful life may be proposed for debt exclusion (bonding), which requires approval at 
Town Meeting and the Town Election. Bonding allows the Town to finance the purchase and 
spread the cost of capital items over several years, outside of the limitations of Proposition 2'/2. 
For FY '14, the Finance Committee set ceilings of $650,000 for capital expenditures within the 
annual budget and $250,000 for the annual maintenance warrant articles. Initial FY '14 requests 
(cash/maintenance) totaled $2,827,782. 

Bondable requests included the architectural and engineering design study for the Lincoln School 
($400,000) and a fire suppression system for the Library (total cost of $860,000 versus an initial 
request of $279,700 for staging a portion of the work). The Capital Committee suggested the 
following disposition: 

Recommended funding for cash capital (includes IT items): $744,698 

Recommended funding for maintenance: $147,495 

Recommended for bonding/debt exclusion/other funding: $1,260,000 



The Finance Committee has reviewed and approved these funding requests, and recommends the 
capital expenditure and maintenance articles at proposed levels utilizing the aggregate of 
amounts allocated for capital expenditures within the annual budget and for annual maintenance 
warrant articles. In addition, the Finance Committee recommends that the architectural and 
engineering design study for the Lincoln School be funded by drawing on the balance of the 
existing Debt Stabilization Fund and that the Library fire suppression system be funded by 
bonding/debt exclusion. 

Warrant Articles 

• Article 9, Cash Capital Expenditures: $744,698 

Public Works - Superintendent hybrid SUV purchase $35,000 

Public Works - lightning protection $22,775 

Fire Dept - refurbishment of Engine 1 - Phase 2 $38,000 

Fire Dept - fire alarm system upgrade $23,000 

Police Dept - 3 cruisers $74,240 
Police/Communications Dept - emerg. medical dispatch software $ 1 9,500 

Public Safety - phone system $40,900 

Town Offices - furniture, fixtures, and equipment $2 1 7, 1 83 

Schools - replace main fire alarm panel $36,000 

Schools - increased security measures $40,000 



Schools - wooden window curtain walls and 

masonry walls, Hartwell Building - Phase 1 $105,000 

Library - construct sidewalk along Library Lane - Phase 1 $1 6,000 

IT - Munis treasury module $9,000 

IT - Munis content manager module $29, 1 00 

IT - Public Safety rack consolidation $9,000 

IT - annual PC replacements $30,000 

Article 10, Arch. & eng. design study schools $400,000 

Article 11, Library fire suppression system $860,000 

Article 12, Annual Classroom Maintenance: $75,000 

Article 13, Town Buildings Maintenance: $43,495 

Article 14, Library Maintenance: $29,000 



6. Community Preservation Act 

The Town of Lincoln approved the Community Preservation Act (CPA) in November 2002. 
Pursuant to the CPA, the Town levies a surcharge of 3% on Lincoln real estate bills. These local 
CPA revenues are matched by the state from a dedicated fund. Through FY '07, the state 
matched local CPA revenues at 100%. Due to an increasing number of cities and towns 
participating in the CPA, and a decline in funds to the state matching fund, Lincoln received a 
match of 81% on its FY '08 surcharge, 45% based on its FY '09 surcharge, 35% based on its FY 
'10 surcharge, 34% based on its FY ' 1 1 surcharge and 34% based on its FY '12 surcharge. The 
Community Preservation Committee projects a 20% match based on its FY '13 surcharge. 

The CPA requires that a Community Preservation Committee (CPC) be formed with four 
members appointed by the Selectmen and five other members nominated from each of the 
following: Conservation Commission, Housing Commission, Historical Commission, Planning 
Board, and Recreation Committee. The mandate of the CPC is to study the needs of the Town in 
consultation with other municipal boards and committees; to solicit input from the Town as to its 
community preservation needs, possibilities, and resources; and to make recommendations to the 
Town for expenditures in four areas of community interest: open space, preservation of historic 
structures, community housing (defined as low to moderate income housing), and recreation. 
Spending must be recommended by the CPC and approved at Town Meeting. 



Over the last ten years, the CPC has recommended, and the Town has approved, funding for the 
following projects: 



Town of Lincoln 


CPA Appropriations & Project 


Status 




Appropriation 


Battle Rd Farm Unit 




150,000 


Bemis Hall roof replacement 




150,000 


Codman Barn A restoration 




1 12,000 


Construction of archival vault at the Library 




489,097 


Consultant to update Consolidated Housing Plan 




32,000 


Control invasive species on conservation land 


51,300 


Conservation stonewall restoration 




20,000 


Funding of Affordable Housing Trust 


1,615,000 


Edinburg Center Inc. 


100,000 




Minuteman Commons 


290,000 




CMARC 


500,000 




Lincoln Foundation 


65,000 




Indian Camp Ln buydown 


40,000 




12 Airport Rd 


300,000 




Huntley Ln renovation 


150,000 




Unspent funds 


170,000 






__ 

Funding of Conservation Fund 




225,585 


Historic records archive and preservation 




48,710 


Historic Town buildings needs assessment 




160,000 


Inventory of Historic properties 




53,250 


Model historic preservation restriction easement 




5,000 


Pierce House Repairs 




316,800 


Bemis Hall & Pierce House energy efficient windows 




264,000 


Purchase of conservation land 




1,100,000 


Harrington Row property 


350,000 




Booth property 


250,000 




MacDowell property 


400,000 




DeNormandie proerty (Rt 2 parcel) 


100,000 










Repairs & Improvements to Lincoln Library 




837,382 


Repairs to historic cemetery monument 




42,300 


Sunnyside Lane 




792,500 


Tot-lot at Codman Pool 




50,000 


Update of Library's fire suppression system 




123,408 


Town Office Renovation 




1,000,000 


Bemis Hall Entrance 




40,000 


Admin Expenses 




21,000 


Fund debt service on borrowing for CPC project 




720,453 


Fund debt service on borrowing for Town Offices 




330,025 


GRAND TOTAL 




8,749,810 



10 



The following 


chart summarizes money raised ar 


d appropriations to c 


ate. 






CPA Revenues and Expenditures 




Revenues 


FY '03-06 


FY '07 


FY '08 


FY '09 


FY '10 


FY '11 


FY '12 


FY '13* 


Town Rev's$ 


] $1,443,291 


$590,877 


$583,127 


$607,048 


$574,463 


$615,705 


$644,328 


$649,035 


State Match 


885,680 


500,519 


517,657 


420,180 


246,798 


195,935 


216,875 


142,765 


Total Revenues 


$2,328,971 


$1,091,396 


$1,100,784 


$1,027,228 


$821,261 


$811,640 


$861,203 


$791,800 




Expenditures 


Housing 


$ 942,500 






$ 912,000 


$553,500 


$260,000 


$ 90,000 


$ 90,000 


Historic 


445,047 


331,182 


246,731 


528,385 


339,175 


139,500 


64,593 


629,250 


Conservation 


513,500 


36,500 


250,000 


56,585 


20,300 


400,000 




20,000 


Recreation 




45,191 














Administrative 


5,000 






5,000 


3,000 


2,500 


2,500 


3,000 


Total Approp's 


$ 1,906,047 


$ 412,873 


$ 496,731 


$ 1,501,970 


$ 915,975 


$ 802,000 


$ 157,093 


$742,250 



* revenues not yet certified 
$ includes interest earned 

# actual amount spent is shown, where less than appropriation 



At Town Meeting in March 2013, the CPC anticipates recommending funding debt service for 
the Town Offices renovation, renovation of the Codman Wading Pool, Library historic items and 
documents restoration, the Historical Commission's continuing inventory of historic properties, 
replenishment of the balance in the Conservation Commission fund, restoration of the Bemis 
Hall roof, restoration of Bemis Hall brickwork and flashing, insulation of the Library attic roof, 
renovation of a softball field at Lincoln-Sudbury Regional High School, administrative expenses, 
and debt service for previously approved projects. 

Warrant Article 

• Article 15, Community Preservation Committee: 

Debt Service on Town Offices Renovation $326,425 

Codman Wading Pool Renovation 1 82,000 

Preservation of Library Historical Items and Documents 28,3 1 3 

Historical Commission Property Inventory 1 7,000 

Conservation Commission Fund 62,774 

Bemis Hall Roof Project 37,743 

Bemis Hall Brickwork 1 1 2,570 

Library Attic Roof Insulation 3 6,000 
Lincoln-Sudbury Regional High School Softball Field Renovation 50,000 

CPC Administrative Expenses 3,000 

FY ' 14 Debt Service -Previously Approved Projects 121,125 



TOTAL 



$976,950 



11 



7. Governmental Accounting Standards Board Statement No. 45 (2/2) 

As a municipal government, the Town of Lincoln is subject to Governmental Accounting 
Standards Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers 
for Postemployment Benefits Other Than Pensions. This accounting rule requires state and local 
governments to report the costs and obligations related to post-employment healthcare and other 
non-pension benefits. These are also known as OPEB (other post-employment benefits). 
Specifically, GASB 45 calls for municipal governments to recognize the benefits that have 
already been earned by active and retired employees as well as the benefits active employees will 
earn in the future. The liability was first recorded by the Town in its FY '09 financial 
statements. There is no requirement to fund the obligation, but the liability will grow over time 
given the Town's current strategy for paying these costs. 

The Town is recognizing a significant OPEB liability for benefits to be received through its 
Postretirement Medical and Life Insurance Plan. The liability represents the present value of 
benefits earned to date and can be spread, or amortized, over a period of up to 30 years. 
Biannual updates to the actuarial valuation are required. Many variables in actuarial assumptions 
contribute to the liability amount, including: discount rate, demographics of retirees and active 
employees, how health care costs are shared between employees and the Town, and benefit 
eligibility. 

After action by Town Meeting in prior years, Lincoln's liability was reduced from an initial 
$61.7 million in 2007 to $46.1 million (measured as of the last actuarial review using data at 
June 30, 2012). Actions taken by the Town that have reduced the original liability include 
establishing and depositing monies into a GASB 45 trust fund and adopting Section 18, under 
which qualified retirees must join Medicare. The Town also moved in recent years to provide 
health insurance through the Massachusetts Interlocal Insurance Association (MIIA) instead of 
self-insurance and made health care plan design changes. 

To date, the Town has chosen to pay the portion of the annual cost that represents the current- 
year benefits to retired employees as well as appropriating a small amount into the GASB 45 
trust fund toward the larger liability. The balance in the fund is now $1,967,471. The latest 
valuation showed an annual required contribution of $5.0 million, of which $1.3 million 
represents current payments to retirees. The difference in these amounts each year is added to 
the liability. 

The Finance Committee has been implementing a policy to increase the annual contribution to 
the GASB 45 trust fund by $100,000 each year. For FY ' 14, the committee recommends that 
Town Meeting appropriate $350,000 (Article 17) as a further contribution to the trust fund 
against the liability. 

Our current practice of funding the annual cost of retirees and contributing a small amount to the 
trust fund - as well as closely managing health care expenses - puts Lincoln ahead of many peer 
communities in addressing the GASB 45 issue. Nevertheless, the obligation will grow in the 
future. This increased liability will appear in the Town's financial statements as a reduction to 
fund balances. Lower balances could adversely affect the Town's AAA bond rating. The 



12 



Finance Committee continues to explore options that could further reduce our liability without 
significant impact to the Town's operating position. 

Warrant Article 

• Article 17, Funds for Group Insurance Liability Trust Fund: $350,000 

8. Property Tax 

The table shows the estimated tax impact on the median house of the proposed FY '14 budget. 
The estimate assumes a FY '13 assessment value for the median value single family home of 
$796,900. FY '14 assessment values will be determined in the fall when the Town sets its tax 
rate. 





FY14 Known Tax Increases 




Other potential offsets/additions to debt service 




Existing 
Debt 
Prop 2.5% New Growth Exclusions 


Total FY14 

Estimated 

Tax Bill 






1 


Library Fire 
Suppression 
CPC Funds 5 year bond Grand Total Tax Bill 


Fiscal Year Impact 


FY 2013 FY 2014 FY 2014 FY 2014 


FY 2014 


FY 2014 FY 2014 


FY 2014 




lncreases/(decreases) 


$585,408 $100,000 $486,279' 


$1,171,687 


$(326,425) $ 176,300 $ 


1,021,562 : 


Dollar Tax Impact 


$ 271 $ 46 $ 225 


$ 542 


$ (151) $ 84 $ 


475 


% Tax Impact 


2.4% 0.4% 2.0% 


4.8% 


-1.3% 0.7% 

$ 


4.2% 
11,815 


Median Tax Bill 


$11,340 i 


$ 11,882 



9. Looking Forward 

The Finance Committee works closely with the Town, the Lincoln Public Schools, Lincoln- 
Sudbury Regional High School, the Capital Planning Committee and independent Boards to 
anticipate the Town's future needs and to analyze the financial impact of these needs and various 
policy options for addressing them. The Town's land use choices, including changes in the 
number and types of houses, have an impact on school enrollment and infrastructure 
requirements. The Town's fiscal choices usually have an impact on the property tax. Although 
the budgets for FY '09 through FY ' 13 were, and the proposed FY ' 14 budget can be, funded 
without an operating override, overrides must be assumed possible in the future in order to meet 
ongoing service levels. 

The committee draws upon the expertise of the Town's very able professional staff to manage 
Lincoln's finances cautiously and with flexibility in the midst of uncertainties that impact both 
revenues and expenditures. For example, state aid is dependent upon economic performance of 
the Commonwealth as a whole and is typically not certain until after the Town's budget is in 
place. On the expenditure side, the share of funding for the high school is now calculated in two 
parts, each subject to a formula that could result in an increase or decrease in Lincoln's 
assessment each year. Enrollment at the Lincoln School may be stabilizing after several years of 
decline. In addition, spending on school facilities in the near and longer term remains to be 
determined. The Town has already realized many of the available cost savings and efficiencies 
in other areas of expenditures, and future pressure could exceed anticipated growth in the 
Town's revenues in subsequent years. 



13 



A current focus for the committee and the Town as a whole is addressing capital needs. In recent 
years, Lincoln has invested in significant projects including road reconstruction, renovation of 
the Town Offices, and land acquisition. As part of its expanded role under a bylaw passed at 
Town Meeting in March 2012, the Capital Planning Committee is developing a 25-year capital 
plan that will be reviewed and updated annually. In November 2012, a proposed K-8 school 
building project developed with and partially funded by the Massachusetts School Building 
Authority (MSB A) failed to garner the 2/3 majority required to pass Special Town Meeting. At 
the time this Finance Committee Report was written in mid-February 2013, the Lincoln Public 
Schools District had submitted a request to MSBA to allow the Town to proceed with an 
alternate design configuration of the K-8 school facility and maintain its place in the MSBA 
capital pipeline. 

At the moment, the Town is relatively underinvested in major capital projects as compared to its 
spending on the operating budget. In FY '14, funding for capital projects, consisting of payments 
on outstanding debt approved at prior Town Meetings, is projected to be about 5.3% (5.8% 
including the proposed bonding for the library fire suppression system) of operating 
expenditures, up from a low of 1% in FY '10. Rating agency guidance suggests that funding for 
major capital projects should represent between 5 and 14% of operating expenditures. The 
committee will continue work with the Town and the Capital Planning Committee to plan for 
capital projects and to sequence capital expenditures so as to minimize year-to-year changes in 
payments for debt exclusion and the associated tax impact. 

The Finance Committee will continue to place a high priority on maintaining adequate 
Emergency Reserves, working with the Town for expanded tax relief for those homeowners on 
limited or fixed incomes, and advocating for continued participation in the Community 
Preservation Act program. 

General Government 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$2,262,378 


$2,512,138 


$2,614,533 



General Information 

General Government includes: Board of Selectman, Finance Committee, Town Offices, Legal 
Services, Reserve Fund, Assessors, Law Department, Town Clerk, Registrar of Voters, 
Conservation Commission, Planning Board, Board of Appeals, Town Report, and Town 
Buildings. The largest account is Town Offices, which includes personnel costs and 
administrative and financial department expenses. 

Key Issues 

• The FY '14 budget includes approximately $58,000 above the Finance Committee's 
2.5%) increase budget guideline to fund additional staff hours in the Town Clerk's Office, 
GIS system improvements, web coordinator services, professional development, and a 
mapping update for the Board of Assessors. 

• The Reserve Fund is part of the General Fund, and is intended to cover extraordinary and 
unforeseen needs of the Town, the Lincoln Public Schools, and independent Boards. The 



14 



'14 budget provides $350,000 for the Reserve Fund, which is the same level since FY 
' 12. An additional allocation of $100,000 historically included for snow plowing was 
transferred to the Snow and Ice budget in FY '12 and the Reserve Fund lowered by that 
amount. 

• The town building account for FY ' 14 includes a contingency of $24,000 for utility 
charges in this first full year that the newly-renovated Town Offices will be occupied. 

• In the fall of 2012, the Town and its three unions reached agreement on new three year 
contracts covering FYs 13, 14 and 15. The agreements include a 2.5% cost of living 
adjustment for the upcoming fiscal year, comparable to increases granted by our 
neighboring towns. Health insurance plan design changes, implemented with the support 
of our employees, have generated $1 million in savings over the past several years. 

Warrant Articles 

• Article 9, Town Offices furniture, fixtures, and equipment: $217,183 

• Article 9, IT Munis treasury module: $9,000 

• Article 9, IT Munis content manager module: $29,100 

• Article 9, IT Public Safety rack consolidation: $9,000 

• Article 9: IT annual PC replacements: $30,000 

• Article 13: Town Buildings annual buildings maintenance: $43,495 

• Article 20, Bright Light Award (bestowed on a volunteer or staff person whose efforts 
helped improve the quality of town services/programs or led to savings): $500 



53,000,000 



S(500,000) 



General Government 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'OB FY'09 FY'10 FY'11 FT12 FY'13 FY'14 



I Expenditures —♦—Percent Growth 



15 



Public Safety 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$3,273,770 


$3,390,353 


$3,482,427 



General Information 

Public Safety includes the police department, the fire department, emergency medical services, 
the building department, the communications center, emergency management, and the dog 
officer. 

Key Issues 

• The FY '14 budget is a level services budget. The budget retains current staffing, with no 
additional positions or expanded hours for part-time staff. 

• In the fall of 2012, the Town and its three unions reached agreement on new three year 
contracts covering FYs 13, 14 and 15. The agreements include a 2.5% cost of living 
adjustment for the upcoming fiscal year, comparable to increases granted by our 
neighboring towns. Health insurance plan design changes, implemented with the support 
of our employees, have generated $ 1 million in savings over the past several years. 

• Last year we reported that the Police Department was working with several area towns, 
with the support of a nationally recognized consultant in the field, to explore the 
feasibility of regionalizing our public safety dispatch service. The report concluded that 
regionalization would not produce meaningful cost savings or improved service. The 
Police Department does plan to continue discussions and explorations with a smaller sub- 
set of towns. 

Warrant Articles 

• Article 9, Fire Department refurbishment of Engine 1 - Phase 2: $38,000 

• Article 9, Fire Department fire alarm system upgrade: $23,000 

• Article 9, Police Department - 3 cruisers: $74,240 

• Article 9, Police Department/Communications Department - emergency medical dispatch 
software: $19,500 

• Article 9, Public Safety phone system: $40,900 



16 



Public Safety 




FY'03 FY'04 FY'05 FY'Q6 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 
| ^Expenditures -^-Percent Growth | 



Annual Town Report: Lincoln Police Department 

Executive Summary 

FY'14 

Description 

Lincoln is not your typical town and we like to think that we're not your typical Police 
Department. We are a full service police department, staffed by 1 3 full-time officers (including 
the Chief), supported by 1 special police officers who assist with special events and traffic 
details, and one administrative assistant. We take great pride in our community-oriented 
approach which includes a focus beyond traditional law-enforcement activities and has us 
working in close partnership with other town and regional organizations to help meet the human 
and social services needs of our teens, families and seniors. 

In addition to meeting the needs of the town's 6,000 residents, we respond to and support the 
needs of the numerous cultural, historic and nonprofit institutions that Lincoln proudly hosts. 
Lincoln's geography, located immediately adjacent to Route 128, bisected by Route 2, and with 
three other number highways running through it (i.e., Routes 117, 126 and 2A), create a volume 
and intensity of traffic management and safety challenges that is not typical of a town our size. 

Similarly, there are only a handful of communities in Massachusetts that host major military 
installations. We enjoy an excellent working relationship with base leadership and our military 



-17 



police counterparts at Hanscom Air Force Base. Our department responds to any incident on 
Base not involving Air Force personnel. Not to be confused with the Air Force, Massport 
operates the civil air terminal at Hanscom which also creates unique public safety challenges and 
demands. 

Lastly, our scope of services includes meeting the mutual aid needs of the surrounding towns and 
several regional organizations with which we have formal reciprocal agreements. In times of 
need, these relationships give us access to specially trained people, specialized equipment, and 
rapid response capabilities. 

Programs & Services 

1 . Patrol Operations/Crime Prevention 

2. Criminal Investigations/Court 

3. Traffic Enforcement 

4. Juvenile Officer 

5. Special Services 

6. Administrative Services 

Regionalization 

We could not function effectively without the support and cooperation of our mutual aid partners 
in our neighboring towns, and without the specialized services provided by a number of regional 
organizations with whom we are closely affiliated. Several of our officers have received 
specialized training and are members of regional response teams, satisfying our obligation to 
help resource the teams. 

FY '14 Budget 

The budget growth rate approved by the Finance Committee will allow the Police Department to 
maintain its current level of services and staffing. We thank the community for providing the 
resources required for us to perform our duties in an effective manner. 

Accomplishments 

• Dispatch Center Update - With the support of capital funding from the town and a state 
grant, the department updated its dispatch equipment and provided training to all 
dispatchers to enable them to become certified Emergency Medical Dispatchers. This 
training and expertise allows our dispatchers to provide emergency medical advice via 
phone while the EMTs or paramedics are en route. 

• Traffic Monitoring - The department has implemented a rigorous traffic monitoring 
program. Speeds and volumes are recorded at numerous locations around town. The 
data is reviewed by our Safety Officer who then makes shift supervisors aware of any 
trends or problem areas that would benefit from additional patrols/radar. 

• Governor 's Highway Safety Program - The department continues to be an active 
participant in the Governor Highway Safety Grants which allows for increased traffic 
enforcement for such initiatives as seatbelt safety, aggressive driving, and drink, drive 
you lose. 



-18 



• Policies & Procedures - The department recently rewrote all of its policies and 
procedures and has initiated a process of regular review and updating for evolving best 
practices. 

• Professional Development & Specialized Training - One officer is currently assigned to 
the NEMLEC RRT and SWAT Unit and has also become a certified defensive tactics 
instructor. A second officer recently became certified through the Federal Bureau of 
Investigation as a Forensic Sketch Artist. Three members of the department have recently 
attended a two week basic investigative school sponsored by Boston University School of 
Medicine and Forensic Science. Three members of the department have attended the 
Federal Bureau of Investigation Executive Leadership Training. An officer of the 
department recently received certification in Public Safety Management & Leadership 
through Suffolk University. 

• Regional Dispatch Study - The Department recently participated in a study with seven 
area towns to evaluate the feasibility and the merits of sharing or regionalizing our 
emergency dispatch function. The study was undertaken with the support of a nationally 
recognized consulting firm, with funds provided by the Commonwealth. The study 
results indicated that regionalization would not produce desired savings or improved 
capabilities. The effort did, however, spawn interest among a smaller group of 
neighboring towns to continue discussions. 

Challenges 

• Training of police officers has become challenging over the past few years due to budget 
cuts, the trend toward increased specialization in law enforcement, and cuts in state 
funding for training. 

• Hanscom Air Force Base is a wonderful national and regional asset. It does important 
work for our national defense and is an important economic engine for the 
Commonwealth. All of the residents of Hanscom AFB reside in housing that is located 
within the boundaries of Lincoln. The military police are responsible for incidents 
involving Air Force personnel. The Lincoln Police Department is responsible for 
incidents involving the general public who visit or conduct business on base, and those 
base residents and visitors who are members of other branches of the military. We have 
experienced an increase in base-related activity as the number of non-Air Force personnel 
has increased. 

• The department has pursued and been awarded several state grants for equipment. We've 
also received a number of generous gifts from Lincoln residents that have enabled us to 
acquire specialized equipment. Our challenge going forward will be to maintain, repair 
and replace this equipment when it reaches the end of its useful life. We are participating 
in the town-wide effort to develop a 25-year capital budget forecast and replacement 
schedule. 



19 



Benchmarking 

Thanks to the cooperation of our counterparts in Sudbury, Wayland and Weston, we've been 
able to compile extensive data that allows for reasonable comparisons of departments. There are 
anomalies in the data, some that have been identified and others that require further analysis, but 
some generalized conclusions can be reached: 

1 . Comparability - Although Lincoln's population is approximately half the average of the 
four towns, we have much in common with our neighbors. Our four towns are similar in 
terms of form of government, municipal service mix, wealth factors and development 
patterns. The communities we serve are quite similar therefore, it's not surprising that 
the services and programs our respective police departments provide, and the manner in 
which they're staffed and organized, is also quite similar. 

2. Staffing - Our department staffs two police offers per shift, whereas our neighbors staff 
3-5 officers per shift. Police staffing comparisons are normalized by measuring by the 
number of officers per 1 000 residents. On this basis, Lincoln has the highest number of 
officers at 2.17, but only slightly more than Weston at 2.13. We suffer in this comparison 
from a lack of scalability. We are committed to a minimum of two officer shift staffing 
to ensure an adequate response capability and to ensure that our officers have in-town 
backup. 

3. Activity - We are reluctant to draw any strong conclusions from the activity level data 
that has been compiled due to differences in the ways various police responses and 
activities may have been categorized. However, the scope of what our departments do 
and the overall volume of activity appears quite comparable. It is important to note that 
the Lincoln data does not include the calls and responses we provide to Hanscom Air 
Force Base. All Hanscom housing (750 units), and the main Hanscom gate, is located 
within the boundaries of Lincoln. The Lincoln Police Department is therefore 
responsible for responding to all calls except those involving Air Force personnel. Any 
incident involving civilian employees, the general public or members of the other 
military service branches require a response from our department. On average we 
respond to the Base approximately 200 - 300 times per year. The volume of calls is not 
terribly impactful but the number of arrests which result does strain local resources (i.e., 
making arrest, holding and prosecuting those charged, and conducting investigations). 

4. Budget - It is only logical, given our population size, that Lincoln would have the 
smallest budget among the four departments. Municipal spending is normalized for 
comparison purposes by calculating the amount spent on a given service on a per capita 
basis. On a per capita basis, three of the four departments spend at a fairly comparable 
rate, with only Sudbury spending substantially below the average. 



-20 



Lincoln Public Schools 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$9,358,642 


$9,703,367 


$10,008,597 



General Information 

The Lincoln Public School Committee operates the Lincoln Public Schools Pre-kindergarten to 
grade 8 programs at the Lincoln School on Bellfield Road and at the Hanscom Primary School 
and Hanscom Middle School located on Hanscom Air Force Base. The Committee's 
overarching goal is to maintain and improve educational programming and school facilities 
within the fiscal constraints established by the Lincoln Finance Committee and the contract with 
the Department of Defense to operate the Hanscom schools. 

The FY '14 budget for the operation of the Lincoln School is within the 2.5% growth guideline 
established by the Finance Committee and is also supported by approximately $1.1M in grants, 
fees and reimbursements. This level of support will provide the resources needed to maintain the 
existing program and make modest improvements in supports for students and teachers. The 
School Committee proposal to continue to operate the schools at Hanscom was accepted by the. 
Department of Defense. This contract is beneficial to the district and provides funding for half 
the cost of central office operations, curriculum design and professional development. The value 
of the contract is between $50M and $65M, depending upon enrollment. 

The School Committee and School Building Committee (SBC) worked with the Massachusetts 
School Building Authority (MSBA) to develop an educationally sound, fiscally responsible 
solution to the building needs of the Lincoln School. The SBC presented a Preferred Option 
proposal to the community for discussion and authorization to proceed as a ballot initiative in 
November 2012. The proposal did not receive the necessary two-thirds vote at the Special Town 
Meeting. The project cost for the renovation and additions proposed is $49. 9M with a 44.8% 
reimbursement from the MSBA for eligible costs. The SBC has embarked on a series of public 
discussions to explore possible next steps in developing a solution to the building needs of the 
Lincoln School. 

The School Committee and administration are also working with the Department of Defense on 
the design and construction of a new Middle School for Hanscom. The total project cost is 
approximately $39M and will serve 310 students in 85,000 square feet of new educational space. 
The federal government will fund the entire project; the project award is expected in May 2013. 
Planning for the design and replacement of the Primary School at Hanscom will continue in 
2013. 

The School Committee requested funds for several capital warrant initiatives in recognition of 
the need for continued maintenance and repair of the current Lincoln School pending the 
outcome of the SBC's effort, and in recognition of the capital replacement needs at the Hartwell 
Building. Cash capital in the amount of $75,000 is recommended for continued preventive 
maintenance and classroom rehabilitation. These funds support routine maintenance for several 
smaller projects each year. Finally, the School Committee has proposed a warrant article to fund 



21 



the architectural and engineering effort to develop a new project concept through the Schematic 
Design stage. 

Key Issues 

• K - 8 Enrollment for the 2013-2014 school years is projected to remain relatively 
constant at 591 compared to 602 students enrolled on October 1, 2012. The number of 
classroom sections will remain the same (33 sections), however the number of sections at 
each grade will adjust to match the size of each cohort moving through the school. The 
Lincoln School will continue to enroll students from Boston through the METCO 
program. The projected enrollment of METCO students is 91. 

• Personnel costs continue to represent about 76% of the Lincoln School's operating cost. 
The School Committee completed successful negotiations with the Lincoln Schools 
Secretarial Association and AFSCME Local 1 703 (representing the custodians) last 
spring. Both the unions and School Committee recognized the fiscal climate and 
negotiated contracts that were sensitive to the budget conditions faced by the school 
district. This collaboration helped to make it possible to advance this year's program into 
next year and stay within the Finance Committee's guidelines. 

• Special education costs remain essentially level, and receipts from special education 
circuit breaker and Medicaid reimbursements are factored into the FY '14 budget. 

• Two major initiatives are underway related to the educational program. The new MA 
Educator Evaluation system is being piloted and will begin implementation in fall 2013. 
The statewide educator evaluation regulations require changes in the way administrators 
and teachers are evaluated and require multiple measures of student performance as one 
factor in evaluating an educator's job performance. The Lincoln School Committee is in 
the process of bargaining with the Lincoln Teacher's Association the terms of the 
evaluation system within the parameters of the regulations. The second initiative is the 
adoption of the Common Core curriculum in mathematics and English language arts. 
Work is in progress to revise Lincoln's Learning Expectations. The district is working on 
this realignment of core curriculum and is implementing a standards-based teaching, 
assessing and reporting initiative. New assessment and reporting systems have now been 
established for grades kindergarten through eighth grade. 

Warrant Articles 

• Article 9, Replace main fire alarm panel: $36,000 

• Article 9, Increased security measures, Lincoln School: $40,000 

• Article 9, Replace wooden window curtain walls and insulate masonry walls, Hartwell 
Building Phase 1: $105,000 

• Article 10, Architectural and engineering design for the Lincoln School: $400,000 

• Article 12, Annual classroom rehabilitation and preventive maintenance program: 
$75,000 

• Article 19, Transfer Medicaid reimbursements into budget: $36,000 



22- 



Lincoln School 



S12,000,000 



81 0,000,000 



S8.000.000 



56,000,000 



S4,000,000 



S2.000.000 




15% 



10% 



Pr"03FY , 04FY'05FY'06FY , 07FY , 08FY , 09FY'10FY'1 1 FY'12FY'13FY'14 



i Expenditures — •— Percent Growth 



Annual Town Report: Lincoln Public Schools 

Executive Summary 

FY '14 

I. Introduction 

The Lincoln Public School District serves a diverse student population in preschool through 
grade 8 with children from four communities: Lincoln residents; residents of the Hanscom Air 
Force Base; Boston families in the METCO Program; and school and town employees. The 
Lincoln school district differs from the neighboring school districts - it is smaller, it includes the 
schools on the Air force base, it has a relatively high level of economic and racial diversity. 
Nevertheless, comparisons with the neighboring districts -- Bedford, Concord, Lexington, 
Sudbury K-8, Wayland, and Weston - provide useful information about the profile and 
performance of our schools. 

II. District profile [Note: Information provided is based on the 201 1-2012 school year] 

Enrollment: The 201 1-2012 student enrollment was 1,149 students including 523 students at 
Hanscom Air Force Base and 626 students on the Lincoln campus. In addition, there were 1 26 
preschool students attending programs at Hanscom Air Force Base and on the Lincoln campus. 

Over the last ten years, the number of students in grades K-8 on the Lincoln campus has 
declined, from a peak of 732 in 2003-04. However, the 1 st grade cohort in 2012-13 is notably 
larger than in 2011-12 (up to 69 from 58), and the number of Lincoln births in 201 1 was 29, up 



23 



from 19 in 2009. These indicators, in addition to fewer students leaving the Lincoln public 
schools in the last three years, suggest that the trend of declining enrollment may be ending. 

Staffing: Lincoln Public School salaries are comparable to our peer communities and reflect the 
high number of experienced, senior teachers. In 201 1-12 we had 110 teachers with an average 
teacher salary of $81,693 and starting salaries for those with a master's degree of $58,000. 

Class Size: The Lincoln Public Schools maintain a low average class size of 16.2, while our peer 
communities have, on average, a class size of 18.8. 

Diversity: Lincoln has a longstanding commitment to the METCO program, and now enrolls 91 
Boston residents at the Lincoln School through this program. In addition, Lincoln has the second 
highest level of low-income enrolment among the comparison communities. 

Per-pupil Expenditure: The residents of Lincoln provide a high level of support to the public 
school district. The per-pupil expenditure in 201 1 for the whole district was $20,776. 

As responsible stewards of Town funds, the school district aims to ensure that tax dollars are 
used effectively. The school administration and School Committee worked in 2012 to return 
almost $200,000 from the school budget to the town. The Lincoln Public School District is 
committed to providing the community with a high quality educational experience that is a 
financial value. Our per-pupil costs are relatively high for the following reasons: 

Lincoln is a small district that does not benefit from economies of scale that a larger 
district obtains by spreading administrative costs across a larger number of students. 
Lincoln had only 1 149 students K-8 in 201 1 while the comparison districts have an 
average student population of 2429. 

Lincoln has enviably small class sizes and an unusually high level of instructional 
assistant support and training. 

Lincoln is a K-8 district, while most of our neighbors have a single school system to 
serve students through the 12 th grade, which allows for further economies of scale. 
Lincoln provides a high level of professional development and planning time to teachers 
during Wednesday release days, weekly times for collaborative work with teams, summer 
work, and funds for conferences and courses. Teachers have at least 3 hours of planning 
time built into each week so they can prepare lessons, review and respond to assessments, 
connect with parents, and collaborate with colleagues. 

Lincoln's educational program is intentionally rich in "specials" including foreign 
language, science, art, music, and technology. These programs provide a broad and rich 
educational experience for students. Secondarily, the provision of specials provides the 
opportunity for teams of teachers to collaborate. This results in better teaching and more 
engaged teachers. 

III. Outcomes 

The Lincoln school district, with all the districts in the state, is developing outcome measures 
and performance benchmarks, an integral part of a new evaluation system for teachers and 
administrators that will take effect in 2013-14. 

Because much of this effort is relatively new in Lincoln and statewide, the Lincoln Schools have 

-24- 



developed' few consistent and reliable measures of student performance beyond MCAS. We 
think MCAS is a useful measure but not the only useful performance measure and we are 
working to identify other performance benchmarks for future years of the Annual Report. 

MCAS 1 : First a note, Lincoln schools have a higher percentage of low-income students than any 
of our surrounding comparison districts other than Bedford. DESE notes that low-income 
students are a high-risk group and significant achievement gaps exist across the nation for such 
students. Thus, we have compared achievement at grade 8 when the Lincoln schools have had 
the greatest amount of time to make up for any early gaps in learning. 

2012 MCAS scores for the Lincoln School show that 55% of our eighth grade students were 
advanced (the highest category) in math, a rank of #2 out of the seven comparison towns. In 
eighth grade English, 43% were advanced, and Lincoln was #3 out of 7, and in eighth grade 
Science 21% in Lincoln were advanced for a rank of #2 out of 7. The MCAS Student Growth 
Percentile (which compares the improvement in scores of students from one year to the next 
against their academic peers) indicates that the Lincoln school in 2012 had an eighth grade 
average SGP of 65 in English (better than almost two-thirds of their academic peers) and ranked 
#2 out of the 7 comparison towns and an eighth grade average SGP of 62 in Math, also ranked #2 
out of the 7 comparison towns. 

Social and emotional learning: The Lincoln Public Schools focus on educating the whole 
child, working on social/emotional development as well as more conventional academics. This 
social-emotional work positively affects a child's readiness to learn, but it is difficult to measure 
quantitatively. One example of the investment the district makes is providing training for all 
teachers in Responsive Classroom and Developmental Design. This investment has produced 
stronger class communities, increased student leadership, and students better able to concentrate 
on academics. School principals report a reduction in student discipline issues and a reduction in 
suspensions. 

Special Education: In October, 201 1, 88.4% of the LPS students in Special Education were in 
full inclusion programs. The average full inclusion rate for the six neighboring towns was 

73.2%. 

IV. Achievements and Challenges 

Finally, we wanted to note some achievements over the past year (201 1-12): 

We have moved to standards-based report cards for grades K-6 to reflect whether 
students have mastered the key concepts we expect to teach them; grades 7-8 are being 
addressed this year. 
- We hired a new District superintendent, Dr. Rebecca McFall. 



MCAS scores for Hanscom students are not included in the results provided. Because approximately one third of the 
Hanscom student population turns over every year, it is difficult to identify trends in the data that are not dependent on who 
the characteristics of students moving in and out of the district. That said, when data on Hanscom students who have been in 
the district for at least two years is analyzed, it shows that these students make faster progress as measured by MCAS that 
nearly 80% of their academic peers. This is demonstrated by the Student Growth Percentile provided by the MA Department of 
Elementary and Secondary Education (DESE). 



25 



We integrated English standards with new nation-wide common core standards; we are 
aligning math standards with new nation-wide common core standards over the current 
year. 

We have undertaken significant innovation in use of technology in classrooms (on both 
campuses using Chromebooks and iPads. 

Experimentation with short-term goal-focused intervention plans around individual 
students to narrow persistent achievement gaps at the school. 
Aligned professional development around standards-based teaching, assessment and 
differentiation and increased teacher's aide skills in math and literacy. 
- Student were provided leadership opportunities in Peer Mediation, the Model UN, the 
Great Eastern Music Festival, community service and civic engagement and Lincoln 
Schools hosted a district- wide conference on community service. 
We renegotiated new three-year contracts with teachers, custodians and school 
secretaries. 

We have supported the Feasibility study of a new Lincoln school building project and 
managed planning for new Hanscom Middle School (paid for by the federal government). 

The big challenges facing us this year and next (2013-14) 

Facilities: 1) Addressing facility needs at the Lincoln Schools, either through a MSBA- 
funded project or through significant repair; 2) Managing a federally-paid Hanscom 
Middle School building project with the Department of Defense Education Activity 
(DODEA); and 3) continuing discussions with DODEA about future building plans for 
the Hanscom Primary school. 

Addressing state mandates: developing new teacher and administrator evaluation systems 
that include student performance and engagement. 



We welcome your feedback. For more information on the Lincoln schools including our 
budget, Annual report to town meeting, complete MCAS report, visit Lincnet.org or DESE. 



26 



s Total Operating Budget ■ FY12 

Expense Summary 

26-Oct-12 





Lincoln 


Lincoln 


Lincoln 




Town 


Campus 


Campus 


Major areas of expense 


Appropriation 


Other sources 


Totals 


Personnel 








• Teachers 


5,533,204 


458,271 


5,991,475 


• Paraprofessionals 


255,263 


230,287 


485,550 


• Secretaries 


337,6.34 




337,634 


• IT support 


143,906 




143,906 


• Maintenance & Custodians 


416,892 


37,884 


454,776 


• Food Service 


19,490 


78,614 


98,104 


• Administrators 


746,796 


38,663 


785,459 


* Personnel Benefits 

Personnel subtotal 


1,998,857 




1,998,S57 


9,452,042 


843,718 


10,295,760 


Instructional materials 


396,681 


8,534 


405,215 


Facilities & Maintenance 


190,346 




190,346 


Utilities 


342,763 




342,763 


General operating expenses 


444,782 


39,344 


484,126 


Food Service expenses 


- 


78,614 


78,614 


Transportation 


530,887 


189,708 


720,595 


Town-provided services 

Other operating subtotal 


201,529 




201^29 


2,106,988 


31630 


2,423,188 


Improvement initiatives 


- 




- 


totals 


11,559,030 


1,159,918 


12,718,948 



27- 



Lincoln-Sudbury Regional High School 





FY '12 
Actual 


FY '13 

Final 
Assessment 


FY '14 
Proposed 

(Partial Restore) 


Total Budget 


$27,136,348 


$28,221,084 


$30,914,139 


Offsets*: 


-3,253,974 


-3,533,208 


-2,905,904 


Total Assessment: 


23,882,374 


24,687,877 


28,008,235 


Lincoln Share: 


$3,609,345 


$3,853,997 


$3,950,347 



* Offsets do not include SBAB reimbursement on construction and premium offsets for the debt 
service 

General Information 

The high school's FY '13 enrollment is 1,575. While this figure represents the lowest level since 
FY '06, an increase of 52 students to 1,627 in FY '14 (addition of 3.3%) is anticipated based on 
the current cohort of 8 th grade students in both Lincoln and Sudbury. This elevated enrollment is 
projected to be sustained through FY '17. 

Each town's share of the annual payment obligation to the high school ("assessment") consists of 
two portions. The first portion is a minimum contribution mandated by state law. The allocation 
of this portion between the two towns is determined by a wealth formula established under state 
law and updated annually. The second portion is the amount of funding above the minimum 
contribution. That portion is allocated based on a three-year rolling average that measures the 
town's relative number of students enrolled at the high school (as well as out-of-district special 
education and charter/choice school programs). Lincoln's share of the total assessment for FY 
' 14 is estimated at 14.1% which represents a decrease of 1.5% from FY '13. The minimum 
contribution for Lincoln declined to 13.9% from 16.1%, while the thee-year rolling average of 
enrollment dropped to 14.33% from 14.93%). Lincoln's total share has been in the 12-16% range 
for about the last 20 years. 

The "Total Budget" shown in the above chart is the sum of the operating budget, which is subject 
to each town's respective Finance Committee guideline, and debt service, which is determined 
by the terms of the construction bonds. The "Offsets" are then subtracted to determine the "Total 
Assessment", and the "Lincoln Share" is then determined by the two-part apportionment ratio. 
"Offsets" include "reapportionment", which represents surplus funds from a given year that are 



28 



applied to reduce the assessment two years later (e.g., surplus funds from FY '12 would be 
available in FY '14). 

The regional agreement requires that the high school's budget be the lowest budget approved by 
Lincoln or Sudbury. Both the Lincoln and Sudbury Finance Committees adopt annual budget 
guidelines that establish an allowable increase in spending for the upcoming year. As noted 
earlier in the Finance Committee Report, the Lincoln guideline is 2.5% for FY '14. This 
guideline is applied to the high school budget after first accounting for the cost of debt service, 
health and other insurance, and pension contributions. While Sudbury's guideline for FY ' 14 is 
2.7%, the increase also applies to these specific costs. As a result, the Sudbury guideline for FY 
' 14 is more restrictive. 

The high school has outlined three alternate budget scenarios for FY '14: 

• Level Staffing: maintains current staffing. According to high school administration, this 
scenario is educationally unsound because it would not meet the enrollment increase and 
would result in increased class sizes and reduced course offerings. 

• Level Service: increases staff by 4.5 full-time equivalent (FTE) positions to address the 
enrollment increase. 

• Partial Restore: increases staff by a total of 8.66 FTE positions to address the enrollment 
increase, lower class size, and increase curricula options. 

The increase in Lincoln's assessment under the Finance Committee's budget guideline is 
sufficient to fund the Partial Restore scenario without an operating override. However, the 
Sudbury budget guideline provides funding for only the Level Staffing scenario without an 
operating override. The difference in the total assessment under these scenarios is up to 
$779,047, which represents the variance between the Partial Restore and Level Staffing 
scenarios. Lincoln's share of this difference is $1 1 1,638. 

Two key variables in the high school's expenditures are trending favorably for FY '14. The cost 
of special education out-of-district placements had grown significantly in recent years, as the 
number of placements increased from 34 in FY ' 10 to an estimated 63 in FY ' 13. During this 
time, the cost net of offsets and reimbursements rose from $2.4 million to $4.1 million. For FY 
'14, the high school projects that both the number and expense of out-of-district placements will 
stabilize at levels close to the FY '13 figures, even accounting for the additional enrollment. 
Additionally, any increases in health care costs are expected to be nominal based on level or 
slightly lower health insurance rates for the coming year. 

At the time this Finance Committee report was written, several significant assumptions in the FY 
'14 budget remained unresolved and could impact the ultimate assessment for Lincoln. The high 
school has voted to not apply reapportionment to the FY '14 budget, which would have the effect 
of increasing the assessment to the towns unless the reapportionment is used to lower the cost of 
the operating budget. The Finance Committees of Lincoln and Sudbury would need to approve 
this action in order for it to be implemented. If no portion of the amount of reapportionment is 



-29- 



provided to the towns, the cost to Lincoln would be $60,953. In addition, compensation costs are 
not finalized due to ongoing collective bargaining negotiations with the teachers. Nevertheless, 
the high school has included an amount in the budget scenarios it believes is sufficient to cover 
the full cost, including a cost of living increase. Finally, the high school has included an amount 
of Chapter 70 state aid for FY '14 that is the same as in FY ' 13. The Governor has proposed that 
the state fully fund its share of local education costs under the Education Reform Act of 1993. If 
this proposal were passed, the amount of total offsets would be greater by $334,218, which 
equates to a savings of $47,058 to Lincoln. 

Despite uncertainties, it is likely that some amount of funding for the high school that is 
available under the Lincoln Finance Committee guideline will not be required for spending in FY 
'14. The committee recommends that any allocation to the high school that is not required to 
fund its final budget be appropriated to the Town's Stabilization Fund to use for needs in 
subsequent years. 

Key Issues 

• While Lincoln's budget appropriation would cover the highest level of funding requested 
by the high school without an operating override, Sudbury would require an operating 
override to meet more than the lowest cost of the three alternate budget scenarios. 

• As the current combined eighth grade cohort in Lincoln and Sudbury moves to the high 
school next fall, enrollment is expected to increase by 52 students, or 3.3%, to the highest 
level since FY '09. 

• The high school has voted to not apply reapportionment to the FY '14 budget, which 
would increase the towns' assessments unless the funds are used to lower the operating 
budget. Approval is still required from the Lincoln and Sudbury Finance Committees. 

• The high school budget assumes the same amount of state aid as in FY '13. This amount 
may be boosted, however, by the Governor's proposal to fully fund the state's share of 
local education funding under the Education Reform Act of 1 993. A higher amount 
would lower Lincoln's assessment. 

• The high school is currently negotiating a teacher's union contract effective for FY ' 13 - 
'15. The proposed budget for FY '14 is expected to be sufficient to accommodate the 
results of those negotiations. 

• Special education out-of-district placement costs are expected to stabilize for FY '14, but 
continue to require an increased share of the annual budget. 

• Health insurance for both active employees and retirees is obtained through Minuteman 
Nashoba Health Group, a purchasing group coalition. Flat or reduced rates have been 
negotiated and are effective for FY '14. 

• Lincoln's share of debt service on bonds issued to construct the high school will decrease 
by approximately $14,000 in FY '14 and by over $200,000 in FY '15. 

• The "Total Budget" includes items not normally found in local school budgets, such as 
health insurance, other insurance and other employee benefit expenses. Growth in these 
non-discretionary costs can exert pressure on the discretionary aspects of the budget. 

• The high school continues to examine information technology needs and how its capital 
needs in general might be incorporated into each town's capital planning process. 



-30 



Lincoln LSRHS Assessment 




FYQ3 FY'04 FV05 FT06 FT07 FY'OS FY'Q9 FY'1Q FV11 



Annual Town Report: Lincoln-Sudbury Regional High School 
Executive Summary 
FY '14 

I. Introduction 

The Lincoln-Sudbury Regional High School serves students from the towns of Lincoln and 
Sudbury, which have a long history of support for public education. The high school is 
comprised of students from the PreK-8 feeder districts from the two towns, and participates in a 
voluntary school integration program, the Metropolitan Council for Educational Opportunity 
(METCO). This report compares Lincoln-Sudbury to neighboring and peer districts, including 
Acton-Boxborough, Bedford, Concord-Carlisle, Lexington, Newton, Wayland, Wellesley, and 
Weston. Where appropriate, this report makes comparisons between the regional school district 
and its feeder districts and/or outcomes of students from each feeder district. 

II. District profile [Note: Comparative information provided is based on the latest data on 
http://profiles.doe.mass.edu. Whenever possible data from 201 1-2012 school year is used.] 

Enrollment: The 201 1-2012 student enrollment was 1,600 students. This included 216 students 
from Lincoln, 1,278 students from Sudbury, 92 students through the METCO program, and 14 
children of staff from the Lincoln Public Schools, Sudbury Public Schools, or Lincoln-Sudbury. 



31 



Over the last ten years, there was a notable increase in enrollment. The high school has 223 
more students (a 16% increase) than a decade before. The percent increase in enrollment of 
students from Lincoln (13.9%) and Sudbury (14.7%) was similar during this time period. 

During the past decade, the enrollment peaked during the 2008-09 school year at 1 ,640 and has 
declined gradually. The school is expected to have a second enrollment spike in 2013-14, at 
1,627 students, with enrollment gradually declining from that point for the foreseeable future. 

The percentage of the 8 th grade cohort, who subsequently enroll at Lincoln-Sudbury, is greater 
for Sudbury than for Lincoln. On average over the past decade, 78.5% of the Lincoln 8 l grade 
cohort enroll at Lincoln- Sudbury, compared to 94.9% of Sudbury 8 th graders. This percentage 
shows annual fluctuations for both communities that can be positively correlated to the opening 
of the new high school and negatively correlated to teacher layoffs. 

Class Size: Lincoln-Sudbury has an average class size of 20.5, which is generally higher than 
most of our peer communities. Only Acton-Boxborough (20.6) and Sudbury Public (21.1) have 
higher class sizes. Most Lincoln-Sudbury students experience class sizes of 24-28 in their 
academic subjects, which is higher than educationally ideal. Increasingly more classes are filled 
beyond the designed room capacity of 28 for classrooms and 24 for science labs. 

Because the high school was not fiscally able to hire teachers at a rate to meet rapidly increasing 
student growth at the turn of the millennium and because of further staff layoffs in recent years, 
the ratio of students to teachers (and counselors) has increased from 10.9 in 2002-03 to 13.4 a 
decade later. Current studentteacher ratios at Lincoln-Sudbury fall in the middle of those of our 
peer communities. 

Diversity: Lincoln-Sudbury has a longstanding commitment to the METCO program. Ninety- 
two Boston residents are enrolled through this program, which is largely responsible for 
providing the racial and cultural diversity in our classrooms. Lincoln- Sudbury has the second 
largest METCO program in proportion to total enrollment - second only to Lincoln Public 
Schools. Our Boston residents represent 5.8% of the high school's enrollment. Lincoln-Sudbury 
also has one of the lowest percentages of limited English proficient students within our peer 
communities. 

Special Education: At the high school level, most students with Individual Education Plans 
(IEPs) receiving Special Education services do so in Lincoln-Sudbury's Learning Center. The 
services students receive in the Learning Center are specified by their IEP. These students are 
fully included in regular education classes - one of the blocks in their schedule is dedicated for 
receiving IEP services. 

The percentage of Lincoln-Sudbury students identified with a learning disability and receiving 
Special Education services is generally higher than that of our peer districts. In 201 1-12, 18.8% 
of Lincoln-Sudbury students were receiving Special Education services - only Newton (20.2%) 
and Wayland (19.4%) had higher proportions of students identified with learning disabilities. 
The number of students on IEPs is in part a function of the feeder PreK-8 districts' identification 



-32 



of students with disabilities. Sudbury Public Schools is placing students on IEPs 33% more 
frequently than Lincoln Public Schools - 13.6% vs. 10.2%. 

Social and Emotional Learning: Lincoln-Sudbury places special emphasis on two of its Core 
Values - respect for human differences and fostering caring and cooperative relationships. Our 
Wellness program and Guidance curriculum aim at educating the whole child. We additionally 
support these Core Values through programs like Peer Mediation, Mentors in Violence 
Prevention, the Life of a Warrior, and other opportunities to develop the leadership potential of 
students and in encouraging student connectedness with adults in the building. Through these 
efforts, Lincoln-Sudbury has a positive school climate that supports students' ability to focus on 
academic success. Our administrative team also tracks and reports on discipline issues and 
works closely with public safety officials. 

Staffing: Lincoln- Sudbury salaries are comparable to our peer communities and reflect a high 
number of experienced teachers who continually strive for personal and professional growth by 
enriching themselves through graduate studies. In 201 1-12 we had 1 19.8 teachers with an 
average teacher salary of $82,985. Starting salaries for teachers with a master's degree was 
$46,830. 

Per-pupil Expenditure: The residents of Lincoln and Sudbury provide a high level of support 
to their regional high school. In turn, Lincoln-Sudbury provides a high quality educational 
experience to its students at a fiscally responsible per pupil expenditure. While the tax revenue 
and override decisions in Sudbury have limited the high school's fiscal growth in recent years, 
the high school's $16,375 per pupil expenditure in 201 1 falls squarely within the average per 
pupil expenditure of our peer districts ($16,584). The high school's 201 1 per-pupil expenditure 
is less than Lincoln Public's district per pupil expenditure of $20,776, but is higher than Sudbury 
Public School's spending of $12,359. 

Lincoln-Sudbury aims to operate efficiently and ensure that tax dollars are used effectively. The 
school administration and School Committee have been exploring a solar energy project that will 
allow the high school to save substantially on energy costs for years to come. The school has 
been working with various user groups to enlist community support and funds to replace lighting 
on the stadium field. The high school has also been expanding support for students "in district" 
by adding Language-Based Learning Disabilities programming and enhancing its alternative 
program ACE in order to retain more students and decrease the need for out-of-district 
placements. 

III. Outcomes 

Lincoln- Sudbury uses data from course grades and placement, MCAS, AP, SAT, and ACT 
exams to track the overall performance of our educational program. We will also be developing 
outcome measures and performance benchmarks as part of the new evaluation system for 
teachers and administrators that will take effect in 2013-14. 

MCAS: Students take the MCAS exams in 8 th grade and again in 10 th grade. 2012 MCAS scores 
for 1 l graders show that 84% of our tenth grade students were advanced (the highest category) 
in math, a rank of #3 out of the eleven comparison peer high schools. In 10 th grade English, 72% 



33 



were advanced, placing Lincoln-Sudbury #2 out of our 1 1 peer community high schools. In 
science, only 39% of Lincoln-Sudbury students were advanced for a rank of only #10 out of 1 1 
peers. Peer districts with additional class time for laboratory sciences had more students scoring 
advanced on the Science MCAS. 

The MCAS Student Growth Percentile (which compares the improvement in scores of students 
from one year to the next against their academic peers) indicates that Lincoln- Sudbury in 2012 
had 10 th grade average SGP of 56 in English (in the top half of their academic peers) and ranked 
#5 out of the 1 1 comparison high schools and 10 th grade average SGP of 60 in Math, which 
ranked #4 out of the 1 1 comparable schools. 

In 20 1 0, there was a negligible difference in the performance of 8 th grades from our feeder 
middle schools on their 8 th grade English, Math, and Science MCAS exams. Two years later, a 
significant number of these 8 th graders moved from the category of proficient to advanced on 
their 10 th grade MCAS exams. 

The high school has experienced budgetary challenges since the 2007-2008 school year and laid 
off over 7 FTE of teachers (5.5% of the faculty) at a time when enrollment was high but 
relatively flat. The reduction in staffing increased teacher load and class sizes. There is no 
indication that the staffing reduction has decreased MCAS performance. In fact, the trend over 
the past five years shows a progressive increase in Lincoln-Sudbury 10 th graders receiving 
advanced scores on English and Math MCAS. English advanced scores increased from 38% to 
72% and Math from 67% to 84% during the past five years. 

SAT & ACT: SAT and ACT tests are measures of academic readiness for college studies. In 
2012 Lincoln- Sudbury had a combined SAT median of 1782, with SAT media in Reading of 
583, Writing 579, and Math 620. On the ACT, Lincoln-Sudbury had a composite median of 26, 
with media in English of 25, Math of 27, Reading 27, Science 25, and Writing 25. 

Massachusetts does not list online ACT information for inter-district comparisons, but the 
information does exist for SAT exams. Within our peer high schools, Lincoln-Sudbury has the 
second to lowest mean combined SAT scores. Lincoln-Sudbury's SAT combined mean in 2012 
was 1 782, nearly 1 00 points below the peer school with the highest combined mean. 

Advanced Placement (AP): Lincoln-Sudbury, like Concord-Carlisle, does not have a full AP 
program across all academic disciplines. This does not mean that the high school does not 
provide a rigorous academic program across the disciplines. Many of high-level courses taught 
at Lincoln- Sudbury during 1 1 th and 12 th grades rival those taught in liberal arts colleges. While 
not tied to the AP curriculum nor labeled as AP courses, many upper-level courses at Lincoln- 
Sudbury provide both AP rigor and find students feeling prepared for AP exams in a variety of 
subjects. 

Many of our peer high schools offer more AP courses and subsequently have more students 
taking AP exams. For the Class of 2012, Lincoln- Sudbury ranked 9 th out of 1 1 peer schools for 
the percent of each graduating cohort taking at least one AP exam while in high school. Scores 
on AP exams over 3 are considered by the College Board as predictive of college success and 



34 



college graduation. 92.6% of Lincoln- Sudbury students taking AP tests received 3 or higher on 
their exams. Lincoln-Sudbury ranked 7 th out of 1 1 peer schools for percentage of AP tests 
scored 3 or higher. 

High School Placement and Grades: There is no difference in outcomes at Lincoln- Sudbury 
based on the feeder PreK-8 district a student attended. This statement is true across all academic 
areas, English, Math, Science, History, and World Languages. There is no difference in Lincoln 
and Sudbury students when looking at the preparedness of 9 th graders for upper-level classes, in 
the grades students receive, the GPA students earn over their years in high school, the MCAS, 
SAT, and ACT standardized test scores received, or the percentage of 12 th graders finishing in 
upper-level classes. From every analysis run, the high school's two feeder districts equally 
prepare students for the rigors of Lincoln-Sudbury and equally position them for strong 
outcomes. 

METCO Outcomes: Despite many of our METCO students attending school in Lincoln or 
Sudbury since early grade school, a significant achievement gap exists between METCO 
students and their resident peers. METCO students are largely not enrolled in our highest levels 
of Math or Science and are significantly underrepresented in our highest levels of English, 
History, and Language classes. The median grade realized by METCO students in these highest- 
level courses is significantly lower than that of their suburban resident classmates, generally B- 
vs. B+. This difference in median course grade ultimately impacts the Grade Point Average 
(GPA) of our Boston students. METCO seniors of the Class of 2012 had a median GPA of 2.17 
compared to an average GPA of approximately 3.18 for students residing in Lincoln and 
Sudbury. Despite the achievement, gap while at Lincoln- Sudbury, our METCO students are well 
prepared for college. Based on 201 1 data from the state, 63% of Lincoln-Sudbury METCO 
students attended 4-year colleges compared to 42% of students from Boston Public Schools and 
the 58% Massachusetts state average. 

Post High School: The dropout rate at Lincoln-Sudbury is negligible. While all of our peer 
communities graduate students at high rates, Lincoln- Sudbury has one of the highest 4-year 
adjusted graduation rates (based on the percent of the initial class graduating in four years) and 
had a 5-year adjusted graduation rate for the Class of 2010 of 100%. These graduation rates 
have been sustained over time. 

Lincoln-Sudbury, like our peer communities, sends the majority of its graduates off to college. 
The Class of 2010 saw 88% heading to 4-year colleges and 4% to 2-year colleges. These high 
levels of college attendance are similar to our peer communities. 

College Placement: In 2012, 386 seniors sent out 3,447 applications to 402 different colleges. 
124 of these applications were Early Decision and 683 were Early Action. The average Lincoln- 
Sudbury senior applies to significantly more colleges than the typical student in New England - 
8.9 colleges for Lincoln- Sudbury seniors vs. 5.1 reported by the Common Application. This 
discrepancy skews an interpretation of college admission success. 

In 2012, the colleges that Lincoln-Sudbury seniors applied to most frequently were UMass 
Amherst (158 applicants), Northeastern (88), University of Vermont (85), University of New 



35- 



Hampshire (75), UConn (63), Boston University (61), Boston College (44), Tufts (43), 
Quinnipiac (38), and UMass Dartmouth (31). 

The College Board ranks schools, from Most Competitive to Less Competitive, on how selective 
the school is for admissions. Students typically apply to a few "safety" schools at which they 
have a high probability of gaining acceptance and may apply to a couple of "reach" schools. 
Lincoln-Sudbury students each find a college appropriately suited for their needs, but apply to 
many "reach" schools in the process. Despite so many students applying to "reach" schools, 
Lincoln-Sudbury students had acceptance rates at Most Competitive, Very Competitive, 
Somewhat Competitive, and Less Competitive that on average met or exceeded the national 
acceptance rates at the colleges. 

IV. Achievements and Challenges 

Some achievements over the past year (201 1-12): 

Explored bringing a renewable energy initiative to the high school 
Hired a new Business Manager, who is currently updating the school's financial systems 
and procedures to ensure the high school continues to be a good steward of taxpayer 
dollars 

Received grants from the Codman Trust and Sudbury Foundation to provide professional 
development for all Lincoln-Sudbury teachers to improve their ability to meet the needs 
of a heterogeneous group of learners, particularly those with Language-Based Learning 
Disabilities 

Developed a new Alternative Program (ACE) and Language-Based Disabilities Program 
to better support at-risk students within the district 

Hired an interim Director of Student Services, who has helped reduce the rising flow of 
students to out-of-district placements 
- Negotiated with our employees to reduce the rising cost of health insurance by 

restructuring health plans to mirror those offered by Massachusetts' Group Insurance 

Commission (GIC). 

Began negotiations toward a three-year contract with teachers aimed at retaining 

excellent teachers, controlling costs, and positioning the district to hire additional 

teachers 

The big challenges facing us this year and next (2013-14) 
Concluding contract negotiations with employees 

Moving forward with a capital project, which is desperately needed to update the school's 
computer technology infrastructure in order to support learning and teaching for next 
decade 

Developing an advisory system or systematic adult-student connections to meet the 
NEASC accreditation standard 

Developing new teacher and administrator evaluation systems that include measures of 
student performance as part of new state mandates 

We welcome your feedback. For more information on the Lincoln-Sudbury Regional High 
School, including the full 2012 Annual Performance Report, with comparative data and 
graphics, visit http;//lsrhs.net . 



36 



Minuteman Career and Technical High School 





FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


Total District Budget 


$16,435,473 


$17,251,473 


$18,547,098 


Lincoln's Assessment 


$66,855 


$95,122 


$99,011 



General Information 

Minuteman is a four year career and technical high school serving 16 member municipalities: 
Acton, Arlington, Belmont, Bolton, Boxborough, Carlisle, Concord, Dover, Lancaster, 
Lexington, Lincoln, Needham, Stow, Sudbury, Wayland, and Weston, comprising the 
Minuteman Regional Vocational School District. The school provides over 20 career and 
technical programs and rigorous academics, as well as a variety of part-time, after-school, 
middle school, community college programs and the Technical Institute, a career development 
program for adults. 

The District is funded by a combination of assessments formats municipal members, revenue 
from state and federal reimbursements, and tuition payments from non-member towns for their 
own enrolled students. Assessment of members is based primarily on the respective proportion of 
their students attending Minutemen to the total of all such students from member towns. 

Budget, Enrollment, and Assessments 

The proposed Minuteman Fiscal Year 2014 (FY14) District Budget of about $18,547,098 shows 
in increase of 7.5% over the previous FY1 3 actual of $ 1 7,25 1 ,473 . Salaries and employee 
benefits account for 71.2% of FY '14, with 7.1% and 7.4% for transportation and capital/debt 
respectively. 

This level service budget will accommodate a greater number of students in the 2013-2014 
school year. As the class of 20 1 3 graduates, the incoming freshman class will add at least 70 new 
students to the overall high school population. 

The total number of students enrolled at Minuteman as of October 1, 2012 was 739, of which 
401 or 54% came from the 16 member towns and 338 from non-member municipalities. Fifty-six 
percent of the total budget, or $10,437,697, is the amount to be assessed from member 
municipalities. Lincoln's share of this assessment is $99,01 1 or 0.9% of the total. Total 
enrollment from Lincoln is 3 students. 

In addition to the student enrollment increase, significant capital repairs are required to extend 
the life of the roof and address areas of the facility that can no longer be disregarded even as an 
MSB A building renovation project process continues into its fifth year. The New England 
Association of School and Colleges (NEASC) has put Minuteman on warning status for failing 
to make progress on the facilities standard. These and other unmet needs for capital equipment in 
the popular CTE program areas and are to be addressed in this budget. 

Despite these cost drivers, the assessments to member towns are increased by only 3.8%. The 
proposed operating budget reflects an overall increase in expenditures of 4.7% over FY '13. This 



37 



increase is due to required staffing, the teachers' contract increase of 2% plus steps, and 
increases in health insurance. However, this FY '14 proposed budget is only 6% higher than the 
budget submitted 5 years ago. 

Enrollments have seen steady increases, while the faculty and staff, have been down-sized. In 
order to provide a high quality career and technical education Minuteman must now strategically 
add staffing where the need is clear. 

The economic recovery in the Commonwealth is tenuous, but appears to be steady. Chapter 70 
aid is anticipated to be level funded. Transportation aid is assumed to be level funded as well. 
Although these levels of aid may improve, this budget is assumes level funding from state 
resources and a reduction in our federal grant resources. 

Regional Agreement Change and District Restructuring 

Minuteman has led in the creation of and is actively working on the District Sustainability Grant 
(DSG) that addresses significant impediments to the school building renovation program 
currently underway under the auspices of the MSBA. The building program was initiated with 
the $724,000 District feasibility study in 2010 whose cost was apportioned among the District 
members. 

These impediments involve complex issues regarding projected enrollments for the building 
renovation, the apportionment of the relevant capital costs among member and non-member 
municipalities, and the mismatch of non-member student tuition and member apportionments. 

There is real concern that member municipalities are subsidizing non-members because the state- 
imposed cap on student tuition is significantly lower than the actual per student cost apportioned 
among the members. In addition, there is no provision enabling non-members to contribute to 
capital costs. Solution of these often-conflicting issues is further constrained by the original 
Regional Agreement, which requires unanimous approval of any significant changes by all 16 
member municipalities. 

The $50,000 DSG from the Department of Elementary and Secondary Education will create a 
process whereby the Regional Agreement can be amended and the District be restructured to 
allow new cities as well as towns to join the District, to enable existing members to decide to 
remain or to exit the District under favorable terms, to develop a resolution to the capital 
apportionment questions, and to strengthen Minuteman' s Technical Institute. 

To fulfill the DSG, the District has contracted with the Massachusetts Association of Regional 
Schools (MARS) to generate the data needed and to provide the means for informing the public 
and both member and non-member municipalities of the costs and benefits of joining the 
District. The DSG report is due on July 31, 2013. 

Minuteman is also promoting and supporting legislation (Senate Docket 1052) that would 
increase current state-wide MSBA facilities grants by 10% for regional academic schools and 
20% for regional vocational technical schools. 



-38 



Warrant Articles 

• None 



Minuteman Regional High School 
Lincoln Assessment 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FY'12 FY'13 FY'14 



sExpenditures -4-Percent Growth 



Public Works and Facilities 



FY'12 
Actual 


FY'13 
Budget 


FY'14 
Proposed 


$1,354,919 


$1,508,392 


$1,534,214 



General Information 

Public Works & Facilities includes Engineering & Consulting, DPW Operation & Maintenance, 
Snow & Ice Control, Street Lighting, Tree Warden, Building Maintenance, Rubbish Removal, 
Transfer Station and Cemetery. 

Key Issues 

• The FY '14 budget is essentially a level services budget. The budget does include 
funding ($22,500) for new initiatives - over and above the Finance Committee's 2.5% 
budget guideline. The additional amount funds a second attendant at the Transfer Station 
and increased spending on vehicle maintenance. 

• The FY '14 budget incorporates a transfer of $36,000 associated with mowing from the 
Department of Public Works to the Recreation Department. 



39 



• Following approval in FY '09, the Town began to spend $5.5 million to repair the town's 
major roadways. Phase I roads (i.e., Bedford Road North, Trapelo Road, Baker Bridge 
Road, Sandy Pond Road and Route 126) were completed in the fall of 2009. Phase II 
roads (i.e., Lincoln Road, Bedford Road and Route 1 17) were completed in 201 1 . The 
Superintendent is in the process of developing an inventory and prioritized list of 
secondary and neighborhood roads that require repaving. The FY '14 budget does not 
include any additional funds for roadway repaving. 

• Lincoln receives Chapter 90 funds from the state each year, typically about $200,000 
depending on the state budget. These funds are typically used to resurface secondary 
roads. 

• In the fall of 2012, the Town and its three unions reached agreement on new three year 
contracts covering FYs 13, 14 and 15. The agreements include a 2.5% cost of living 
adjustment for the upcoming fiscal year, comparable to increases granted by our 
neighboring towns. Health insurance plan design changes, implemented with the support 
of our employees, have generated $ 1 million in savings over the past several years. 

Warrant Articles 

• Article 9, DPW Superintendent hybrid SUV purchase: $35,000 

• Article 9, DPW lightning protection: $22,775 

• Article 18, Chapter 90 appropriation for roads. Funds provided by the Commonwealth. 



Public Works & Facilities 




A® A & A& A& A& A® A* A* A* A^ A* A* 

x 1 x^ *c K* <K V* x^ x^ x^ x 1 X* x^ 



] Expenditures —•—Percent Growth 



40 



Human Services 



FY '12 

Actual 


FY '13 
Budget 


FY '14 
Proposed 


$167,540 


$190,971 


$196,057 



General Information 

Human Services covers a broad range of programs. It includes the Board of Health, the Council 
on Aging, Veteran's Services, the Housing Commission, and the Minuteman Home Care 
Membership. The Council on Aging is the largest component. Lincoln has an agreement with 
Concord that provides for inspection services and health-related technical support. 

Key Issues 

• The FY ' 14 budget is a level-services budget. There is no change in staffing. 

• Board of Health services are provided through an inter-town agreement with the Town of 
Concord. 

• The budget includes $19,000 for veteran's benefits, an amount sufficient to cover the cost 
of one twelve-month claim. The state reimburses 75% of town expenditures for Veterans 
services, so the net cost to the town of such a claim would be $4,500. The budget also 
includes $1,000 as a stipend for the Veterans Agent. 

• The Warrant includes an article that proposes to establish a separate revolving account 
for annual revenues paid by Codman Farm Inc., for the lease of the Codman Farmhouse. 
The lease payments are invested back into maintenance of the farmhouse. The lease 
payments are currently deposited into an affordable housing revolving fund. The intent 
is to separate these funds. 

• The Council on Aging participated in a study to determine the desirability and feasibility 
of creating a Community Center, potentially in partnership with the Parks & Recreation 
Department. The Selectmen plan to continue to discuss the matter once the Town has 
decided on a plan for the Lincoln School Campus. 

Warrant Articles 

• Article 6, Senior Tax Work-off Program renewal: $30,000 

• Article 7, Veterans Tax Work-Off Program - accept state statute to establish: $5,000 

• Article 2 1 , Establish Codman Farm revolving account: $25,000 



41 



Human Services 



S250.000 



S1 00,000 



S50.000 




-10% 



FY'03 FY'04 FY'05 FV0B FY'07 FY'08 FY'09 FY'1 FY'1 1 FY'1 2 FY'1 3 FY'14 



■ Expenditures —♦—Percent Growth 



Recreation, Conservation, Celebrations and Pierce House 





FY '12 
Actual 


FY '13 
Budget 


FY'14 
Proposed 


Recreation 


$361, 730 


$389,119 


$433,804 


Conservation 


$86,205 


$87,296 


$90,280 


Celebrations 


$6,940 


$23,425 


$24,000 


Pierce House 


$40,000 


$40,000 


$40,000 



General Information 

A six member Parks and Recreation Committee, half elected and half appointed by the Board of 
Selectmen, oversees the Parks and Recreation Department. Staffed by a director and assistant 
director, the department provides a range of recreational activities for citizens of all ages. It 
manages all of the Town's recreational facilities, including the tennis courts, playgrounds, 
playing fields and the Codman Pool. The department also operates a children's summer camp 
and schedules use of facilities at the Lincoln School campus for after-hours activities. 

Effective in 2007, the Parks and Recreation Department assumed responsibility for organizing 
town celebrations, including Memorial Day, all July Fourth festivities, and the Pierce Park 
Summer Concert Series. The conservation land budget includes expenses for the maintenance 
and recreational use of conservation land. Since FY '07, personnel costs for the Pierce House 
have been included in this category. 



42 



Key Issues 

• The FY '14 budget incorporates a transfer of $36,000 associated with mowing from the 
Department of Public Works to the Recreation Department; otherwise, the FY 14 budget 
maintains the current level of services, programs and staff. 

• The Parks and Recreation Department continues to recover approximately 90% of its 
costs from user fees. 

Warrant Articles 

• None 



Recreation, Conservation Land , Celebrations and Pierce House 



seoo.ooo 



S500.000 




10% -g 



FY03 FY04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'1 FY'1 1 FY'1 2 FY"1 3 FY'1 4 



i Expenditures 



-Percent Growth 



43 



Library 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$855,670 


$883,688 


$906,141 



General Information 

For a relatively small library the Lincoln Public Library provides residents with services and 
resources that are at a level that are equal to those found in neighboring towns having higher 
populations. In response, residents show their satisfaction by increasing their use of the library. 
From FY '1 1 to FY '12, circulation increased 4% to 176,768, reference questions increased 29% 
to 10,206, the number of programs increased 7% to 503, attendance at these programs increased 
20% to 10,687, and web visitors increased 14% to 34,604. 

The library's experienced staff provides a wide range of services for adults, teens and children 
seven days a week from October to April, six days a week in spring and fall, and five days a 
week in July and August. Free Internet access is available on computers in the reference room, 
children's department, and throughout the library on a 20 MB wireless connection. Through the 
LPL website www.LincolnPL.org, residents have online access at all times to reference sources, 
downloadable books, language-learning, test taking, car repair and the resources of the 
Minuteman Library Network's forty-two member libraries. 

The library and the Town Clerk jointly manage the archives, which include a climate-controlled 
vault, but the salaries and utility costs are entirely in the library budget. In addition, the library 
trustees and staff continue to manage and to maintain the historic and architecturally significant 
library building and grounds that anchor the town center and include the town's War Memorial. 

Key Issues 

• This budget will allow the library to continue to open the same schedule during FY 2014 
as FY 2013. 

• Three additional staff hours per week are included for the Town Archives to address the 
increasing use of archival materials and the growing backlog of materials donated to the 
Town Archives. 

• Rapidly increasing availability of Internet-based library services depends on the high 
speed Internet connections, the Town's IT Department maintaining up-to-date 
computers, and on continued staff training and professional development. 

• Residents expect the library to deliver services and resources from its website. The 
library will launch a new website during the first quarter of 2013. This new website will 
have a content management system that will make it easy for staff in each library 
department to update their department's web pages. Our expectation is for the library's 
website to be more up-to-date and more engaging for residents. 

• The library building has benefited from recent renovations and repairs but it still lacks a 
building-wide fire suppression system. 

• The library depends almost entirely on donations raised by The Friends to pay for adult 
and children's programs, publicity, printing, and professional development 
opportunities. 



44 



• Collaborative programming with other Town departments and organizations keeps the 
library in the forefront of providing services to the community. 

Warrant Articles 

• Articles 1 and 11, Fire suppression system: $860,000. Requires approval of Proposition 2 
Vi debt exclusion (majority), and a warrant article to authorize the borrowing (two-thirds). 

• Article 9, Construction of a sidewalk along Library Lane - Phase 1 : $ 1 6,000 

• Article 14, Library building maintenance: $29,000 



Library 














■^Expenditures 




S900.000 •■ 
S800.000 ■■ 




—♦—Percent Growth 






















S700.000 ■■ 


, n 1 1 














jjj seoo.ooo •■ 

3 

'I S500.000 •■ 












M 












! 

o 

■ ■ 5% +* 


UJ S400,000 ■ 
S300.000 ■ 
S200.000 - 


































iv 




1 












1 


r 








S1 00,000 •■ 




I 


















I 






iii 


















i 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'1 1 FY'12 FV'13 FY"14 



Annual Town Report: Library 

Executive Summary 

FY '14 

Introduction 

Lincoln is a small town with a great deal of interest in its Library and the resources it provides 
for its citizens. Our mission embodies these endeavors - based on our demographic make-up. 
For this very reason, no two towns can be compared solely on a statistical basis, though there are 
trends which we may share with others. 

Through the many years, our programs have grown and we have a high percentage of Town 
membership and patronage. We have been well supported by the Town and the numerous 
statistics and graphs included in the full report attest to this fact. We do our utmost to be 



45 



responsive to our citizenry and be efficient in the way we handle their many demands. We 
monitor current trends in library technology and are proactive in introducing new and innovative 
methods to serve our patrons. 



Our Philosophy 

• To act as the Town's central resource for information, making library materials readily 
accessible for scholarship, research, literature and literacy, local history, and artistic 
expression. 

• To be the one place where Lincoln residents of all ages and abilities, varied interests, and 
differing viewpoints find welcome and professional assistance in pursuit of personal 
enrichment, cultural stimulation, intellectual connectivity and discourse, professional and 
volunteer work. 

• To strengthen ties among members of our community and with the world beyond. 

Library Services 

• The Library as a Commons - A library that provides a commons environment helps 
address the need of people to meet and interact with others in their community and to 
participate in public forums about community issues and broader issues of shared interest 
and concern. Our goal is to give library patrons ready access to meeting rooms and 
public spaces. 

• Adult Department - While the Library resides in a small town, the educational level of 
the population demands sophisticated and innovative materials and programs with a staff 
that matches those expectations. Our goal is to maintain the highest standards of Library 
Service for the entire Community. 

• Children's Department - Our goal is to function as an independent, full-time department 
dedicated to providing comprehensive and innovative library services for children (from 
infancy through teenage years) and adults (including parents, educators and other 
caregivers). 

• Lincoln Town Archives - The archives collections are housed at the Library and Town 
Offices and include both published and non-published materials relating to all aspects of 
the history of Lincoln. The budget for the LTA is included within the Library's budget 
even though half of the archivist's time is spent on archives stored at Town Offices. Our 
goal is to preserve Lincoln's history as it is documented then organize and catalog these 
materials to make them accessible to current and future researchers. 

Innovations 

To remain an effective resource and community space for Lincoln, the Library continues to 
change. Recent innovations provide better, safer, and expanded services in several areas. 

• Information technology including new PCs and a wireless network for patrons to connect 
to the Internet 

• Downloadable eBooks and eAudio books 

• Subscriptions to Internet databases and resources 

• Expanded availability of recorded books, films, and music 

• Electronic communication and outreach 

• Archives preservation and access 



46 



Teen center 

Homework center 

Expanded capacity for patron-organized events 

Database of obituaries appearing in the Lincoln Journal 

Professional development and staff training 

Inter-board cooperative efforts 



47 



Debt Service 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$1,546,115 


$1,238,172 


$1,172,180 



Amount shown for FY '14 excludes $326,425 proposed to be funded by the CPA fund. 

General Information 

Debt service represents principal and interest payments on the Town's outstanding loan 
obligations. It increases when Town Meeting authorizes short-term borrowing or the issuance of 
bonds. It decreases as the loans or bonds mature. Because principal has traditionally been repaid 
on a level basis and interest is paid on outstanding balances, debt service is "front loaded" with 
high payments initially that decline as principal is paid down over time (unlike a mortgage 
payment that remains level throughout its life). Some debt, however, such as the debt for the 
Town Offices renovation, was issued with a hybrid financing structure, with initial years of level 
debt service (like a home mortgage) and converting to level principal payments in later years. 
This structure has the effect of reducing the front loading effect of the debt, resulting in a smaller 
impact on property taxes, but does result in more total interest paid out over the life of the bond. 
Municipal bonds may not be retired on an accelerated basis in order to take advantage of 
declining interest rates. The Town of Lincoln has the highest long-term bond rating available, 
AAA, from S & P. This rating provides for the lowest borrowing costs available for future 
indebtedness. Town approval of debt exclusions (votes to exclude debt service from Proposition 
2 Vt. property tax limitations) is a positive credit rating factor. 

Debt service for LSRHS is part of the high school budget and not included in this section of the 
report. 

Key Issues 

• Remaining debt service costs represent continued payments on previously-issued debt for 
a variety of projects. 

Warrant Articles 

• Articles 1 and 11, Fire suppression system: $860,000. Requires approval of Proposition 2 Vz 
debt exclusion (majority), and a warrant article to authorize the borrowing (two-thirds). 

• Article 1 6, Additional funds to the Debt Stabilization Fund: +/- $507,000 



48 



Debt Service 




FY'OaFYWFY'OSFY'OBFYWFY'OBFY'OOFY'lOFY'UFY'^FY'iaFY'H 



Pensions and Insurance 



FY '12 
Actual 


FY '13 
Budget 


FY '14 
Proposed 


$5,220,516 


$5,911,461 


$6,318,718 



General Information 

This category covers health insurance, retirement insurance, unemployment insurance, FICA/ 
Medicare, life insurance, and general insurance, e.g., property and casualty. Overall for FY '14 
this budget is 6.9% above FY ' 13. 

The largest component of this category of expense is health insurance, which represents $4.0 
million, or 64%, of the FY '14 Pensions and Insurance budget. The Town offers health 
insurance plans to its employees, including employees of the Lincoln Public Schools. These 
school employee health insurance expenses are carried in this line item, not in the K-8 School 
Budget. For FY '14, the expected increase in health insurance costs to the Town is estimated at 
8% ($295,832). In recent years, the Town, with the assistance of the employee unions, has saved 
nearly $1 million in annual health care costs. The savings result from a number of actions 
including: health insurance plan design changes (FY '12); conversion of health insurance 
program to Massachusetts Interlocal Insurance Association (MIIA) from self-insurance (FY '11); 
and adoption of Section 18, which requires qualified retirees to join Medicare (FY '09). 



49 



As a result of the conversion to Mil A, $31 1,672 previously held in the Town's self-insurance 
trust is available as a revenue source for payment of health insurance costs. This source frees up 
funds for other appropriations. The Finance Committee recommends that the freed-up amount 
be added to the Debt Stabilization Fund to be used to reduce the impact of future debt service 
requirements. The Town will vote to add these additional funds into the Debt Stabilization Fund, 
along with other remaining funds, under Article 16. 

The Town's assessment for retirement contributions accounts for $1.4 million, or 23%, of the FY 
'14 Pensions and Insurance budget. Lincoln is a member of the Middlesex Retirement System 
and contributes annually to a retirement fund that covers public sector employees within the 
former Middlesex County. The assessment continues to grow each year as employees earn a 
portion of their retirement with each year of service as well as with the requirement to fully fund 
the liability by the year 2035. For FY '14, the cost is expected to decrease by 3.1% as compared 
to FY '13. 

General Insurance includes worker's compensation, liability insurance, and the bonding of 
appropriate Town personnel. This cost of this insurance is expected to be $470,510 in FY '14, 
which is an increase of 9.1% above FY '13. 

The Town also pays for unemployment, life insurance and employee related FICA/Medicare 
costs. State and federal law, personnel by-laws, and union contracts determine the Town's 
contributions. In combination, these expenses are expected to total $422,882 in FY '14. 



Pensions and Insurance 



se.ooo.ooo 



S5,000,000 



34,000,000 



S3.000.000 



S2.000.000 



S1 ,000,000 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY11 FY'12 FY'13 FY'14 



! Expenditures 



■Percent Growth 



50 



Water Department 



FY '12 
Budget 


FY '13 FY '14 

Proposed* Proposed* 


$1,012,641 


$1,036,150 $1,051,390 



*Budget includes a $50,000 emergency reserve fund that reverts to the water surplus fund if not 
used. 

General Information 

The Water Department maintains Lincoln's water supply and distribution system and assures the 
quality of the Town's drinking water. Its operating budget is funded entirely through fees paid 
by water consumers. Revenues in excess of operating costs are contributed to a surplus fund, for 
capital or emergency use. The surplus fund balance is approximately $1.1 million. 

Key Issues 

• The state Department of Environmental Protection (DEP) required that Lincoln reduce 
usage to 65 gal/day/person (GDP) by December 201 1. Lincoln's water usage is currently 
69 GDP. Since the Town did not meet this requirement, the Department developed a 
DEP-compliant plan to further reduce our residential water use. The plan includes, in 
part, offering rebates for water efficient washing machines and low flow toilets, and 
providing water saving devices such as faucet aerators and low flow shower heads at 
cost. The Department is also accelerating its meter modernization program to take 
advantage of the leak detecting capabilities of the new meters and to reduce the cost of 
meter reading as the Department switches to quarterly billing in 2014. 

Warrant Articles 

• Article 23, Purchase of water meters and the repair of broken valves in the distribution 
system: $198,500 

• Article 24, Purchase of private land within the Flint's Pond watershed: $75,000 



-51 



Water Department 



S1 ,200,000 



S1, 000,000 ■ 



S800.000 



seoo.ooo 



S400.000 ■ 



S200.000 ■■ 



■ 100% 




125% 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'11 FYi2 FY'13 FY'14 



1 Expenditures —♦— Percent Growth 



52 



TABLE 1 



FISCAL DETAIL 



FY 2012-2014 



GENERAL GOVERNMENT 

1114 



MODERATOR 
Personnel Services 
Expense 
TOTAL 1114 



ACTUAL 

EXPENDITURES 

FY12 



CURRENT 

BUDGET 

FY13 



500 
1,500 



2,000 



PROPOSED 

BUDGET 

FY14 



500 
1,500 



2,000 



1122 



SELECTMEN 
Personnel Services 
Expense 
TOTAL 1 1 22 



300 



300 



400 
3,000 



3,400 



400 
3,000 



3,400 



1290 TOWN OFFICES 

Personnel Services 
Expense 
TOTAL 1290 

"11312 FINANCE COMMITTEE 

Expense 
TOTAL 11312 

r 1 1 322 RESERVE FUND 

Reserve Fund Appropriation 
TOTAL 11322 



813,124 
433,042 



1, 246,1 1 



173 



219,000 



835,622 


868,843 


453,969 


480,634 


1,289,591 


1,349,477 




500 


500 


500 


500 




350,000 


350,000 



219,000 



350,000 



'350,000 



1137 



11512 



1161 



1171 



ASSESSORS 








Personnel Services 


53,413 


56,054 


59,313 


Expense 


77,070 


81,580 


84,290 


TOTAL 1370 


130,483 


137,634 


143,603 


LAW DEPARTMENT 




Expense 


106,084 


120,000 


113,000 


TOTAL 11 51 2 


106,084 


120,000 


113,000 






TOWN CLERK 




Personnel Services 


109,689 


112,220 


146,001 


Expense 


4,445 


6,900 


6,125 


TOTAL 1161 


114,134 


119,120 


152,126 






REGISTRARS OF VOTERS 




Personnel Services 


150 


200 


200 


Expense 


5,949 


12,800 


13,100 


TOTAL 1162 


6,099 


13,000 


13,300 






CONSERVATION COMMISSION 


Personnel Services 


127,882 


132,185 


135,165 


Expense 


5,385 


5,100 


4,750 


TOTAL 1171 


133,267 


137,285 


139,915 


PLANNING BOARD 


Personnel Services 
Expense 


126,952 
3,251 


133,712 
3,155 


138,190 

2,105 


TOTAL 1175 


130,203 


136,867 


140,295 



53 



1176 




BOARD OF APPEALS 






Personnel Services 


23,930 25,147 26,670 






Expense 


1,299 2,823 2,000 




TOTAL 1176 


25,229 27,970 28,670 






1792 


AGRICULTURAL COMMISSION 


I 


Personnel Services 


1,000 


1,000 




Expense 


4,000 


4,000 


; 


TOTAL 1792 


5,000 


5,000 








1195 


TOWN REPORT 






Expense 


15,091 17,595 18,031 




TOTAL 1195 


15,091 17,595 18,031 






1191 


TOWN BUILDINGS 




Personnel Services 


53,346 54,186 


55,726 


i 


Expense 


82,802 97,990 


99,490 




TOTAL 1991 


136,148 152,176 


155,216 







TOTALS FOR GENERAL GOVERNMENT 
PUBLIC SAFETY 



1211 



1221 



1231 



1249 



1251 



POLICE DEPARTMENT 
Personnel Services 
Expense 
TOTAL 1211 

FIRE DEPARTMENT 
Personnel Services 
Expense 
TOTAL 1221 



EMERGENCYMEDICAL SERVICES 
Personnel Services 
Expense 
TOTAL 1231 



BUILDING DEPARTMENT 
Personnel Services 
Expense 
TOTAL 1249 



COMMUNICATIONS CENTER 
Personnel Services 
Expense 
TOTAL 1251 



2,262,378 



1,299,599 
78,705 



1,378,304 



1,232,497 
55,863 



1,288,360 



55,326 
24,375 



79,702 



130,672 
5,351 



136,023 



275,755 
31,072 



2,512,138 



1,348,135 
79,451 



1 ,427,586 



1,193,051 
54,366 



1,247,417 



2,614,533 



1 ,376,046 
87,229 



1 ,463,275 



1,225,651 
52,741 



1 ,278,392 



68,525 


69,419 


24,411 


25,878 


92,936 


95,297 




, 






175,158 


184,498 


6,150 


8,702 



181,308 



292,541 
38,496 



193,200 



300,817 
38,496 



306,827 



331,037 



339,313 



1291 


EMERGENCY MANAGEMENT 






Personnel Services 


1,500 




Expense 


9,724 


I r 


TOTAL 1291 


1 1 ,224 






1292 


DOG OFFICER 



Expense 
TOTAL 1292 



,402 



8,402 



4,740 
10,737 



15,477 



8,800 



8,800 



4,740 
11,273 



16,013 



9,000 



9,000 



54 



1299 




PUBLIC SAFETY BUILDING 






Personnel Services 


1 1 ,037 


15,421 


15,806 






Expense 


53,892 


70,371 


72,131 






TOTAL 1299 


64,928 


85,792 


87,937 








TOTALS FOR PUBLIC SAFETY 


3,273,770 


3,390,353 


3,482,427 








EDUCATION 








1310 


LOCAL SCHOOL SYSTEM 






Personnel Services & Expense 


9,358,642 


9,703,367 


10,008,597 




TOTAL 1310 


9,358,642 


9,703,367 


10,008,597 








1331 


LINCOLN-SUDBURY REG HS 






Regional School District Assessment 


3,770,762 


3,853,997 


3,950,347 




TOTAL 1331 


3,770,762 


3,853,997 


3,950,347 








1332 


MINUTEMAN REG VOC TECH SCH 


_ I 




Regional School District Assessment 


66,855 


95,122 


99,011 




TOTAL 1332 


66,855 


95,122 


99,011 








TOTALS FOR E 


DUCATION 


13,196,259 


13,652,486 


14,057,955 




PUBLIC WORKS & FACILITIES 








1411 




ENGINEERING & CONSULTING 










Expense 


78,341 


74,000 


76,500 






TOTAL 1411 


78,341 


74,000 


76,500 




1422 




DPW OPERATION & MAINTENANCE 












Personnel Services 
Expense 


589,212 
222,896 


582,930 
235,250 


683,050 
217,610 


r~ 


! 


TOTAL 1422 


812,108 


818,180 


900,660 




1423 




DPW SNOW & ICE CONTROL 












Personnel Services 
Expense 


28,639 
118,924 


69,000 
153,350 


70,800 
156,800 






TOTAL 1423 


147,563 


222,350 


227,600 


1424 




STREET LIGHTING 












Expense 


38,516 


45,000 


44,500 






TOTAL 1424 


38,516 


45,000 


44,500 




1427 




TREE WARDEN 












Expense 


6,375 


6,500 


6,650 






TOTAL 1427 


6,375 


6,500 


6,650 




1429 




DPW BUILDING 












Expense 


15,698 


27,450 


27,700 






TOTAL 1429 


15,698 


27,450 


27,700 




1433 




RUBBISH REMOVAL 












Expense 


- 












TOTAL 1433 


- 


















1434 




TRANSFER STATION 






13,500 






Personnel Services 


81,740 


82,020 






Expense 


120,730 


162,900 
244,920 


165,400 
178,900 




TOTAL 1434 


202,470 












1435 




FACILITIES DEPARTMENT 












Personnel Services 


35,908 


38,506 


40,000 




I 


TOTAL 1435 


35,908 


38,506 


40.000 



55- 



1491 




CEMETERY DEPARTMENT 








Personnel Services 7,376 


11,786 12,004 






Expense 10,566 


19,700 19,700 






TOTAL 1491 17,942 


31,486 31,704 










TOTALS FOR PUBLIC WORKS & FACILITIES 1,354,919 


1,508,392 1,534,214 






HUMAN SERVICES 












1511 




BOARD OF HEALTH 








Expense 18,989 


26,107 26,550 






TOTAL 1511 18,989 


26,107 26,550 










1522 




MINUTEMAN HOME CARE 








Expense 1 ,224 


1,248 1,279 






TOTAL 1522 1,224 


1,248 1,279 










1541 




COUNCIL ON AGING 








Personnel Services 126,633 


134,216 137,503 






Expense 9,624 


10,400 10,725 






TOTAL 1541 136,257 


144,616 148,228 










1543 




VETERANS' SERVICES 








Personnel Services 


1,000 






Expense 1 1 ,070 


19,000 19,000 






TOTAL 1543 11,070 


19,000 20,000 










TOTALS FOR HUMAN SERVICES 167,540 


190,971 196,057 






CULTURE & RECREATION 










1611 


LIBRARY 






Personnel Services 61 1 ,226 


634,254 660,121 






Expense 180,612 


185,534 190,420 






TOTAL 1611 791,838 


819,788 850,541 










1612 




LIBRARY BUILDING 








Expense 63,832 


63,900 55,600 






SUB-TOTAL 63,832 
Capital Outlay 


63,900 55,600 






TOTAL 1612 63,832 


63,900 55,600 










1631 




RECREATION DEPARTMENT 








Personnel Services 280,301 


297,669 299,304 






Expense 81,429 


91,450 134,500 






TOTAL 1631 361,730 


389,119 433,804 










1651 




CONSERVATION LAND 








Personnel Services 72,743 


75,966 79,545 






Expense 13,462 


11,330 10,735 






TOTAL 1651 86,205 


87,296 90,280 










1661 




CELEBRATIONS COMMITTEE 








Expense 6,940 


23,425 24,000 






TOTAL 1661 6,940 


23,425 24,000 










16931 




PIERCE HOUSE 








Personnel Services 40,000 


40,000 40,000 






TOTAL '16931 40,000 


40.000 40,000 










TOTALS FOR CULTURE & RECREATION 1 ,350,546 


1 ,423,528 1 ,494,225 



56 



DEBT SERVICE 










176-177 


BEMIS, TOWN OFFICE ROOF, POOL 


! I 


Principal Long-Term Debt 


100,000 


100,000 80,000 


! 


Interest Long-Term Debt 


12,180 


8,540 4,680 




Interest Short-Term 




TOTAL 176-177 


112,180 


108,540 84,680 


1791 ~ 


INTEREST SHORT-TERM DEBT/ISSUANCE COSTS 




Expenses 


- 


25,000 25,000 




TOTAL 1791 


- 


25,000 25,000 


1792 


FIRE TRUCK-ENGINE 2 


; I 


Principal Long-Term Debt 


45,000 


45,000 45,000 




Interest Long-Term Debt 


10,463 


9,113 7,650 




TOTAL 1792 


55,463 


54,113 52,650 






17738 j 


FIRE TRUCK PUMPER/TANKER 




Principal Long-Term Debt 


20,000 


20,000 20,000 




Interest Long-Term Debt 


4,650 


4,050 3,400 




TOTAL 17738 


24,650 


24,050 23,400 






17748 


ROAD PROJECT 
Principal Long-Term Debt 


595,000 


595,000 595,000 




Interest Short-Term Debt 


129,300 


117,400 105,500 




TOTAL 17748 


724,300 


712,400 700,500 






17749 


EMS AMBULANCE 




Principal Long-Term Debt 


40,000 


40,000 40,000 




Interest Long-Term Debt 


3,600 


2,800 2,000 




TOTAL 17749 


43,600 


42,800 42,000 






17750 


MACDOWELL LAND ACQUISITION 




Principal Long-Term Debt 


83,000 


80,000 80,000 




Interest Long-Term Debt 


23,561 


21,675 19,275 




TOTAL 17750 


106,561 


101,675 99,275 


17751 


IT STRATEGIC PLAN 




Principal Long-Term Debt 


120,000 


120,000 120,000 




Interest on Short Term Debt 


21,328 


18,275 


14,675 
134,675 




TOTAL 17751 


141,328 


138,275 






17752 


SCHOOL BUILDING FEASIBILITY STUDY 




Principal Long-Term Debt 




25,000 




Interest on Short Term Debt 


9,750 


6,319 10,000 




TOTAL 17752 


9,750 


31,319 10,000 








17753 


TOWN OFFICES RENOVATION 






Principal Long-Term Debt 


120,000 


- 






Interest on Short Term Debt 


208,284 


. 






TOTAL 17753 


328,284 


- 









TOTALS FOR D 


EBT SERVICE 


1,546,115 [ 


1,238,172 * 1,172,180 




UNCLASSIFIEC 






i 








INSURANCE 




1911 


RETIREMENT ASSESSMENT 








Expense 


1,275,377 


1,367,890 1,411,589 


TOTAL 1911 


1,275,377 


1,367,890 1,411,589 



57 



1913 



UNEMPLOYMENT INSURANCE 
Personnel Services 
TOTAL 1913 



77,878 



77,878 



30,000 



30,000 



30,000 



30,000 



1914 



HEALTH INSURANCE 
Personnel Services 
Expense 

TOTAL 1914 



3,283,167 



3,283,167 



3,697,905 
20,000 



3,717,905 



3,992,137 
21,600 



4,013,737 



1915 



1916 



LIFE INSURANCE 
Personnel Services 
TOTAL 1915 

FIC A/MEDICARE 
Personnel Services 
TOTAL 1916 



7,485 



7,485 



295,325 






295,325 



9,000 



9,000 



355,446 



355,446 



9,000 



9,000 



383,882 



383,882 



1942 



GENERAL INSURANCE 

Expense 

TOTAL 1942 



281,284 



281,284 



431,220 



431,220 



470,510 



470,510 



TOTALS FOR UNCLASSIFIED 



5,220,516 



5,911,461 



6,318,718 



TOTALS FOR GENERAL FUND 



WATER ENTERPRISE FUND 



28,447,272 



29,827,501 



30,870,309 



61451 



614513 



WATER DEPARTMENT 
Personnel Services 
Expense 
SUB-TOTAL 
Capital Outlay 
TOTAL 61451 

WATER DEPARTMENT 
Emergency Reserve 
TOTAL 61 41 53 



TOTALS FOR WATER ENTERPRISE FUND 



APPROPRIATION SUMMARY - 



325,699 
408,410 



734,109 
180.155 



360,861 


424,840 


446,289 


397,550 


807,150 


822,390 


179,000 


179,000 



914,264 



4,389 



4,389 
918,653 



986,150 



1,001,390 



50,000 



50,000 



1,036.150 



50,000 



50,000 
1,051,390 



GENERAL GOVERNMENT 

PUBLIC SAFETY 

EDUCATION 

PUBLIC WORKS & FACILmES 

HUMAN SERVICES 

CULTURE & RECREATION 

DEBT SERVICE 

UNCLASSIFIED 

WATER DEPARTMENT 



2,262,378 

3,273,770 

13,213,798 

1,354,919 

167,540 
1,408,235 
1,546,115 
5,220,516 

918,653 



2,512,138 
3,390,353 
13,652,486 
1,508,392 
190,971 
1,423,528 
1,238,172 
5,911,461 
1,036,150 



2,614,533 
3,482,427 
14,057,955 
1,534,214 
196,057 
1,494,225 
1,172,180 
6,318,718 
1,051,390 



TOTAL -ARTICLE 8 



29,365,925 



30,863,651 



31,921,699 



58 



An Outline of Town Meeting Procedures 

Set forth below is a brief description of Town Meeting procedures which govern the 
presentation, consideration and voting on matters which come before Town Meeting. It is hoped 
this summary will answer some questions which citizens have regarding Town Meeting, and may 
serve to make the Meeting run more smoothly and efficiently. While it may not answer all 
questions people have, it does outline what appears to the Moderator to be the more important 
facts and basic procedures relating to Town Meeting. 

Warrant - The Warrant is the Agenda for the actions to come before Town Meeting. It 
constitutes official notice to the Town of the matters to be considered in general terms, and 
indicates the sponsoring Town Department or Agency who will present the Motion and lead the 
discussion under the Warrant Article. It is worth noting that Articles in the Warrant are not self- 
executing; there needs to be a Motion presented to the Meeting with respect to action to be taken 
under each Article. Typically the Article will be "to see if the Town will . . . [take some 
action]" and the Motion will be "Moved: That the Town . . . [take the action]". The Motion can 
be virtually identical with the Article or it can be somewhat more precise and specific as long as 
it is within the "scope" of the Article. As the Article serves the purpose of giving notice to the 
Town as to what is to be considered no Motion, nor any Amendment to a Motion, can go beyond 
or cover matters outside of what could reasonably be considered to have been included in the 
Article. For example, if the Article is to see if the Town will vote to purchase a police cruiser for 
$50,000, it would not be within the scope of the Article for the Motion to be to purchase a police 
cruiser and a fire engine for $150,000. It would, however, be within the scope of the article if the 
motion was to purchase a police cruiser for $30,000. It is up to the Moderator to determine if a 
motion or an amendment to a motion meets the "scope" requirement. 

The Articles in the Warrant will be taken up at the Meeting in the order in which they are printed 
in the Warrant unless the meeting votes to take an Article out of order. One exception to this 
rule relates to those Articles which are on the Consent Calendar, as to which see the discussion 
below. If there are two or more Articles which deal with the same or similar matters or issues, it 
may be desirable and appropriate for the sponsor of the Articles to make some general comments 
about all the related Articles before presenting the individual Motions under each one. 

Motions - As indicated above there needs to be a Motion presented to the Town to be voted on 
under each Article. If it happens, as it does from time to time, that prior to Town Meeting but 
after the Warrant has been printed and posted the sponsor of the Article decides not to go 
forward with it, there must still be a Motion to dispose of the Article, the usual one being a 
motion to "pass over" the Article. As you come into the auditorium for the Meeting, one of the 
documents set out on the table to pick up will be a printed sheet of the proposed Motions to be 
made under each of the Articles. There may be some Articles (usually referring to by-law 
amendments) which state that the amendment is on file at the Town Clerk's office. These 
amendments will also be included in the Motion Sheet. When the Article is called for 
presentation the sponsor may read the Motion as printed if it is short or may make the Motion "as 
printed on the Motion Sheet" if it is longer. If there are any changes or refinements to the printed 
Motion, these will, of course, be noted. An explanation of the proposed Action will then be 
made by the sponsor, some of which will be very brief and some may require more detailed 
explanation. The general guideline is to limit the explanation to no more than ten (10) minutes 



59 



4 land this is usually but not always followed (most notably with the presentation of the budget). 
There may be other Town Boards that wish to speak with respect to action proposed under an 
Article after which there is opportunity for general discussion and debate from the floor of the 
meeting. Anyone wishing to make a comment or raise a question need only raise his or her hand 
and when called upon by the Moderator, may stand and wait for the delivery of a portable 
microphone by one of the pages. When called upon to speak please give your name and your 
street address and then raise your question or make your comment. Once again, there is no hard 
and fast rule as to time but for speakers from the audience floor a two to three minute period 
should be sufficient. Amendments to a Motion can always be made, assuming they fall within 
the scope of the Article, as discussed above. If someone knows in advance of an Amendment 
they wish to make, it would be helpful to provide the text of that Amendment in writing to the 
Moderator. However it is not necessary to have a carefully worked out Amendment in advance. 
The Moderator and Town Counsel are willing and able to help with the wording of any proposed 
Amendments. Citizen engagement is vital in making Town Meeting an effective form of 
government. Please do not hesitate to ask questions or to express opinions or concerns. 

Voting - Most motions which are made at Town Meeting are adopted by majority vote, 
although there are a few which by reason of a statute or Town By-Law require two-thirds vote - 
e.g. motions to borrow or to amend the Zoning By-Laws. If there are amendments which have 
been made to motions, the meeting first votes on the Amendment and then on the main motion as 
amended, if the amendment passes, or on the main motion without the amendment, if it fails. 
Voting is done first by voice vote and if the Moderator is uncertain whether the motion passes 
(sometimes those in the minority have louder voices!) the Moderator will call for a standing vote 
and if it is still unclear there will be a count by tellers appointed by the Moderator. It should be 
noted that the Moderator's determination of the result of the vote is final, unless seven voters 
stand and challenge the determination, in which event a count will be made. In accordance with 
a Town By-Law adopted a few years ago the same procedure is followed when a two-thirds vote 
is required; once again seven voters can challenge the Moderator's determination, in which case 
a count will be taken by the tellers. 

Procedures for Voting on the Budget - , The Budget as printed in this booklet is presented by 
the Finance Committee and after discussion and before any votes the Moderator will allow the 
major budgeting agencies - town and schools - to make further comments on their proposed 
expenditures. Following this, the Moderator will go down the Budget line by line and ask if 
anyone wishes to hold out any line item for further discussion or amendment. To hold a budget 
item out, simply raise your hand to be recognized then identify the budget line item number of 
concern. Once this process is completed, the Budget excluding the items held out will be voted 
on, presumably without further discussion, and we will then go back and take up each line item 
which has been held out for discussion and separate vote. The Moderator will typically return to 
the person holding out each item to begin the discussion. 

Override Budget - In years when an Override Budget is presented by the Finance Committee, 
that Budget is also printed in the booklet and will be presented first and voted on in the manner 
outlined above. However, an affirmative vote on an Override Budget at Town Meeting is subject 
to a further affirmative vote on a specific override amount at the Town Election on the Monday 
following Saturday's Town Meeting. Therefore in order not to have to return and vote on the 
Non-Override Budget (also printed in the booklet) in the event the override on the ballot fails at 



60 



the Monday election, the Meeting then will go through and vote on a second, Non-Override 
Budget under the same procedures outlined above. That vote will only become operative if the 
override question on the ballot is defeated. (Note that this year there is no override budget being 
presented by the Finance Committee.) 

Consent Calendar - Pursuant to the Town's By-Laws the Moderator can designate certain 
Articles which are considered to be routine, non-controversial and/or of a minor nature and 
which are not expected to generate any discussion or opposition to be placed on the Consent 
Calendar. The Articles so designated, and the motions to be made under each Article, are listed 
on the Consent Calendar which is included in the mailing with the budget and the warrant. When 
the Meeting reaches the first of these Articles the entire Consent Calendar (even though the 
Articles may not be consecutive) will be considered. The Moderator will first go down the list of 
Articles on the Consent Calendar to determine if anyone wants to remove an Article from the 
Consent Calendar. Any individual voter can do so by indicating the Article to be removed, in 
which event it will be taken up in the normal manner in its regular sequence on the Warrant. The 
motions under the Articles remaining on the Consent Calendar will be adopted in a single vote, 
presumably unanimous, which will incorporate the votes under each of the Articles as printed on 
the Consent Calendar. This procedure speeds up and expedites the conduct of the business of the 
Meeting by not requiring individual presentation and discussion of those Articles which are 
deemed to qualify for Consent Calendar treatment. 



61 



TOWN OF LINCOLN, MASSACHUSETTS 

ANNUAL TOWN MEETING: Saturday, March 23, 2013: 9:30 a.m. 
ANNUAL ELECTION: Monday, March 25, 2013: 7:30 a.m. - 8:00 p.m. 

2013 WARRANT 




TOWN OF LINCOLN 

COMMONWEALTH OF MASSACHUSETTS 

MIDDLESEX, ss 

To either of the Constables of the Town of Lincoln in said County: 

GREETINGS: 

In the name of the Commonwealth you are hereby required to notify the legal voters of said 
Town of Lincoln qualified to vote at Town Meeting for the transaction of Town Affairs to meet 
for the annual election at the Smith School Gymnasium on Monday, the twenty-fifth day of 
March, 2013 next, starting at 7:30 a.m., then and there to act on the following Article 1, and also 
to meet for the annual town meeting in the Donaldson Auditorium in said Lincoln on 
Saturday, the twenty-third day of March, 2013 at 9:30 a.m., then and there to act on the 
following articles, except Article 1, by posting a copy of this Warrant, by you attested, in said 
Town, seven days at least before the 23rd day of March next." 

The polls for voting the ballot on Monday, March 25, 2013 will be opened at 7:30 a.m. and will 
be closed at 8:00 p.m. 



Any person requiring this warrant in a larger print format, or anyone 
requiring handicap related assistance at the town meeting, please contact the 
Selectmen's Office at 781-259-2601 prior to Wednesday, March 12, 2013. 
Every reasonable attempt will be made to provide the necessary assistance. 



Note: Town meeting shall be continued to Tuesday, March 26th, 2013 at 7:30 p.m. if needed. 



62 



ARTICLE 1 

To bring in their votes for one or more members for each of the following offices; 

Board of Assessors for three years 

Board of Health for three years 

Board of Selectmen for three years 

Cemetery Commission for three years 

Commissioner of Trust Funds for three years 

DeCordova Museum and Sculpture Park Trustees for four years 

Housing Commission for three years 

Lincoln Sudbury Regional District School Committee for three years (two positions) 

Parks and Recreation Committee for three years 

Planning Board for one year 

Planning Board for three years 

School Committee for three years (two positions) 

Town Clerk for three years 

Trustees of Lincoln Library for three years 

Water Commission for three years 



Shall the Town of Lincoln be allowed to exempt from the provisions of proposition two 
and one-half, so-called, the amounts required to pay for the bond issued for the purposes 
of completing the installation of the fire suppression system at the Lincoln Public 
Library, and including all costs incidental and related thereto? 

YES NO 



ARTICLE 2 

To bring in their votes for any Committees, Commissioners, Trustees, and other officers required 
by law to be elected by ballot or otherwise. 

Selectmen 



ARTICLE 3 

To receive and act upon the reports of the Town Officers, Committees, Commissioners and Trustees. 

Selectmen 



63 



ARTICLE 4 

To see if the Town will vote to fix the salaries and compensation of the several elective officers of 
the Town and to determine whether any Department, Board or Committee shall be authorized to 
employ for additional compensation any of its members and to fix additional compensation of such 
members; or take any other action relative thereto. 

Selectmen 

ARTICLE 5 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1986 as amended by 
Chapter 126 of the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 
100 percent to all persons who qualify for property tax exemptions under Clauses 17, 17C, 
17C1/2, 17D, 22, 22A, 22B, 22C, 22D, 22E, 37, 3 7 A, 41, 41B and 41 C under Chapter 59, Section 
5 of the Massachusetts General Laws; or take any other action relative thereto. 

Assessors 

ARTICLE 6 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, or otherwise, to fund the Town's Senior Tax Work-off Program, as established 
pursuant to M.G.L. c. 59, § 5N, as it may be amended from time to time; or take any other action 
relative thereto. 

Selectmen 

ARTICLE 7 

To see if the Town will vote to accept the provisions of M.G.L. c. 59, §5N to create a Veteran Tax 
Work-off Abatement, similar to the existing Senior Tax Work-off Program, and to authorize the 
Board of Assessors, in consultation with the Board of Selectmen, to establish appropriate rules and 
regulations to be established for the program, provided, that, as set forth in the statute: (1) the 
taxpayer's hourly earnings may not exceed the state minimum wage; (2) the earned abatement may 
not exceed $1,000, or 125 hours of service; and (3) the earned abatement shall not be considered 
income for state tax and worker's compensation purposes; and in connection therewith, to raise and 
appropriate a sum of money by taxation, by transfer from available funds, or otherwise, to be used 
for funding this program; or take any other action relative thereto. 

Selectmen 



64 



ARTICLE 8 

To see if the Town will vote to raise and appropriate a sum of money for the necessary and 
expedient purposes of the Town; or take any other action relative thereto. 

Finance Committee 

ARTICLE 9 

To receive and act upon a report of the Capital Planning Committee, and to see if the Town will 
vote to raise and appropriate a sum of money by taxation, by transfer from available funds, 
including stabilization funds, by borrowing or any combination thereof, to purchase various capital 
items, or to fund capital projects as recommended by the Capital Planning Committee, including 
all costs incidental and related thereto; or take any action in relation thereto. 

Capital Planning Committee 

ARTICLE 10 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, including stabilization funds, by borrowing or any combination thereof, for the 
purposes of conducting architectural/engineering studies and designs to address facilities issues of 
the Lincoln School, including all costs incidental and related thereto; or take any other action 
relative thereto. 

School Committee 

ARTICLE 11 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, including stabilization funds, by borrowing or any combination thereof, for the 
purposes of completing the installation of the fire suppression system at the Lincoln Public 
Library, including all costs incidental and related thereto; provided, however, that the vote taken 
hereunder shall be expressly contingent upon approval by the voters of a ballot question to exclude 
the amounts required to pay for the bond or any notes issued for such project from the provisions 
of Proposition 2 Vi, so called; or take any other action relative thereto. 

Library Trustees 

ARTICLE 12 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and 
maintenance of certain Lincoln School Campus classrooms and buildings, including all costs 
incidental and related thereto; or take any other action relative thereto. 

School Committee 



65 



ARTICLE 13 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and 
maintenance of certain Town buildings, including all costs incidental and related thereto; or take 
any other action relative thereto. 

Selectmen 



ARTICLE 14 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and 
maintenance of the Lincoln Library, including all costs incidental and related thereto; or take any 
other action relative thereto. 

Library Trustees 

ARTICLE 15 

To receive and act upon a report from the Community Preservation Committee on the Fiscal Year 
2014 Community Preservation Budget, and to appropriate or reserve for later appropriation monies 
for the administrative expenses of the Community Preservation Committee, the payment of debt 
service, the undertaking of Community Preservation projects and all other necessary and proper 
expenses for the year, and to determine whether such sums shall be raised from the Community 
Preservation Fund, transferred from available funds, borrowed, or any combination of these 
methods; or take any other action relative thereto. 

Community Preservation Committee 

ARTICLE 16 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds (including any amount appropriated under Article 8 that exceeds the final Lincoln 
assessment voted by the Lincoln Sudbury Regional High School Committee for the fiscal year 
2014, in accordance with law), by borrowing or any combination thereof, to add funds to the Debt 
Stabilization Fund, so called, previously established in accordance with Massachusetts General 
Laws, Chapter 40, Section 5B at the March 26, 2011 Annual Town Meeting, Article 19, for the 
purpose of funding future debt service obligations; or take any action relative thereto. 

Finance Committee 



66 



ARTICLE 17 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to add funds to the Group Insurance 
Liability Fund established by Chapter 474 of the Acts of 2008, which Fund will help offset the 
Town's so-called "other post-employment benefits" liability established by Statements 43 and 45 
of the Governmental Accounting Standards Board; or take any other action relative thereto. 

Finance Committee 

ARTICLE 18 

To see if the Town will vote to accept and expend such sum or sums of money that may be 
available under the provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 
2(a) or other state roadway reimbursement programs and to authorize the Board of Selectmen to 
enter into a contract with the Massachusetts Department of Transportation Highway Division and 
to authorize the Treasurer, with the approval of the Board of Selectmen, to borrow in anticipation 
of 100% reimbursement of said amounts; or take any other action relative thereto. 

Selectmen 



ARTICLE 19 

To see if the Town will vote to transfer from free cash a sum of money equal to the state 
reimbursement amounts for Special Education Medicaid expenses to supplement the FY 14 
Lincoln School operating budget; or take any other action relative thereto. 

School Committee 

ARTICLE 20 

To receive and act on a recommendation from the Board of Selectmen and Finance Committee 
with regard to the presentation of the annual Bright Light Award, and to raise and appropriate the 
necessary funds to support this award; or take any other action relative thereto. 

Selectmen 

ARTICLE 21 

To see if the Town will vote to establish a new revolving account for the Board of Selectmen 
under Massachusetts General Laws, Chapter 44, Section 53E Vi, in an amount not to exceed 
$25,000 for Fiscal Year 2014, for the purpose of accepting receipts received in connection with the 
lease of the Codman Farm House; said receipts to be expended by the Board of Selectmen, in 
connection with activities associated with the care and maintenance of the Codman Farm buildings 



67 



and without further appropriation; and to transfer funds (representing the Codman Farm House 
fund balance) from the Affordable Housing Revolving Account, where such Codman Farm House 
revenue is currently accounted for, in the amount of $28,000; or take any other action relative 
thereto. 

Selectmen 

ARTICLE 22 

To see if the Town will vote to reauthorize revolving accounts previously established by vote of 
the Town under Massachusetts General Laws, Chapter 44, Section 53E l A, for the following 
purposes: school bus fees, preschool tuitions, ambulance services, fire alarm maintenance fees, 
firearms licenses fees, housing rental income, recycling program, and parks and recreation fees; 
said fees of the revolving accounts to be expended by the authorized entity without further 
appropriation; or take any other action relative thereto. 

Selectmen 



ARTICLE 23 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings the sum of 
$198,500 for the purchase of water meters and the repair or replacement of broken valves in the 
distribution system, including all costs incidental and related thereto; or take any other action 
relative thereto. 

Water Commissioners 



ARTICLE 24 

To see if the Town will vote to transfer the sum of $75,000 from Water Enterprise Retained 
Earnings for the acquisition of a parcel of land within the Flint's Pond watershed shown on 
Assessors Map 28, Block 2, Lot 0, including all costs incidental and related thereto, such funds to 
be used in conjunction with Community Preservation Act funds appropriated for this purpose 
under Article 15, and to authorize the Conservation Commission to acquire said land by purchase, 
gift or otherwise; to authorize the Board of Selectmen to grant to a non-profit organization created 
pursuant to G.L. c.180 a permanent deed restriction in said property meeting the requirements of 
G.L. c.184, §§31-33; and further, to authorize the Conservation Commission and Board of 
Selectmen to execute instruments and take such additional actions as may be necessary to 
effectuate the vote taken hereunder; or take any other action relative thereto. 

Water Commissioners 



68 



ARTICLE 25 

To see if the Town will vote to transfer from free cash or any other source of funds a sum of money 
to reduce the total amount to be raised by taxation pursuant to the votes previously taken under 
Article 8 of this Warrant, or any other article of this Warrant authorizing the appropriation of funds; 
or take any other action relative thereto. 

Finance Committee 

ARTICLE 26 

To see if the Town will hear a report from the Housing Commission on the Lincoln Housing 
Production Plan, and to vote to approve said plan; or take any other action relative thereto. 

Housing Commission 

ARTICLE 27 

To see if the Town will vote to transfer the care, custody, maintenance and control of the following 
described parcels of land held by the Board of Selectmen for affordable housing purposes to the 
Board of Selectmen for purposes of sale and to authorize the Board of Selectmen to convey said 
parcels to the Town of Lincoln Affordable Housing Trust for affordable housing purposes for 
nominal consideration and upon such terms and conditions as the Board of Selectmen shall 
determine to be appropriate, 

1. 26 & 28 Sunnyside Lane - Parcel 1 1 Block 41 Lot acquired by deed dated March 10, 
2004 recorded with Middlesex South District Registry of Deeds in Book 4221 1, Page 251 

2. 30 & 30A Sunnyside Lane - Parcel 1 1 Block 42 Lot acquired by deed dated March 10, 
2004 recorded with said Deeds in Book 4221 1, Page 256 

3. 65 & 75 Tower Road - Parcel 94 Block 25 Lot acquired by deed dated March 20, 1 967 
recorded with said Deeds in Book 1 1299, Page 619 

and further, that the Town vote to transfer to the Lincoln Affordable Housing Trust Fund the 
balance, as of close of business on June 30, 2013, in the Affordable Housing Revolving Account, 
excluding the sum of $20,000 which the Lincoln Housing Commission has allocated to support a 
grant by the HOME Consortium; or take any other action relative thereto. 

Housing Commission 

ARTICLE 28 

To see if the Town will vote to authorize the Board of Selectman to petition the General Court for 
special legislation, as set forth below, to authorize the Board to issue so-called "Special" or "One 
Day" liquor licenses; provided, however, that the General Court may make clerical or editorial 



69 



changes of form only to the bill, unless the Board of Selectmen approves amendments to the bill 
before enactment by the General Court; and provided further that the Board of Selectmen is hereby 
authorized to approve amendments which shall be within the scope of the general public objectives 
of this petition; or take any other action relative thereto. 

An Act Relative to the Granting of Special Licenses for the Sale of Alcoholic 
Beverages in the Town of Lincoln 

Section 1. Notwithstanding any general or special law to the contrary, the 
licensing authority of the Town of Lincoln may grant special licenses for the sale 
of alcoholic beverages pursuant to section 14 of said chapter 138. Licenses 
granted under this section shall be subject to all of said chapter 138, except 
sections 11 and 11 A. Once any such license is issued by the licensing authority, 
said authority shall not approve the transfer of the license to any other person, 
organization, corporation or location. 

Section 2. Notwithstanding sections 11 and 11A of chapter 138 of the General 
Laws as to the time and manner of voting on the question of issuing the licenses 
set forth above, this act shall be submitted for its acceptance to the qualified 
voters of the Town of Lincoln at an annual or special town election following the 
effective date of this act in the form of the following question: 

"Shall an act passed by the General Court in the year 2013, entitled "An Act 
Relative to the Granting of Special Licenses for the Sale of Alcoholic 
Beverages in the Town of Lincoln' be accepted?" 

Below the ballot question shall appear a fair and concise summary of the ballot 
question prepared by town counsel and approved by the Board of Selectmen. If 
a majority of the votes cast in answer to the question is in the affirmative, this act 
shall immediately take effect in the Town of Lincoln, but not otherwise. 

Section 3. This act shall take effect upon its passage. 

Selectmen 

ARTICLE 29 

To see if the Town will vote to authorize the Board of Selectmen to petition the General Court for 
special legislation as set forth below authorizing the Board to issue a license for the sale of beer 
and wine to be drunk on the premises at the deCordova Museum and Sculpture Park; provided, 
however, that the General Court may make clerical or editorial changes of form only to the bill, 
unless the Board of Selectmen approves amendments to bill before enactment by the General 
Court; and provided further that the Board of Selectmen is hereby authorized to approve 
amendments which shall be within the scope of the general public objectives of this petition, or 
take any other action in relation thereto. 



70 



An Act Authorizing the Town of Lincoln to Grant a License for the Sale of Wine and Malt 
Beverages to be Drunk on the Premises 

Section 1. Notwithstanding the provisions of section 11 of chapter 138 or of any other general or 
special law to the contrary, the Board of Selectmen of the Town of Lincoln is hereby authorized to 
issue a license for the sale of wine and malt beverages to be drunk on the premises at the 
deCordova Museum and Sculpture Park, located at 5 1 Sandy Pond Road in said Town of Lincoln, 
under the provisions of section 12 of chapter 138. The license shall be subject to all of said 
chapter 138 except for said section 17, and to any regulations and guidelines adopted by the 
Massachusetts Alcoholic Beverages Control Commission relative to the service of alcoholic 
beverages. 

The Board of Selectmen shall not approve the transfer of the license to any other location, but the 
license may be granted by the Board of Selectmen at the same location if an applicant for the 
license files with the Board of Selectmen a letter from the Department of Revenue indicating that 
the license is in good standing with the department and that all applicable taxes have been paid. If 
the license granted under this section is cancelled, revoked or no longer in use, such license shall 
be returned physically, with all of the legal rights, privileges and restrictions pertaining thereto, to 
the Board of Selectmen, and the Board of Selectmen may then grant the license to a new applicant 
at the same location and under the same conditions as specified in this section. 

Section 2. Notwithstanding the provisions of sections 11 and 11A of chapter 138 of the General 
Laws as to the time and manner of voting on the question of issuing the license set forth above, 
this act shall be submitted for its acceptance to the qualified voters of the Town of Lincoln 
following the effective date of this act at an annual or special town election in the form of the 
following question: 

"Shall an act passed by the General Court in the year 2013, entitled 'An Act Authorizing the Town 
of Lincoln to Grant a License for the Sale of Wine and Malt Beverages to be Drunk on the 
Premises', be accepted?" 

Below the ballot question shall appear a fair and concise summary of the ballot question prepared 
by town counsel and approved by the Board of Selectmen. 

If a majority of the votes cast in answer to the question is in the affirmative, the Town shall be 
taken to have authorized the issuance to the deCordova Museum and Sculpture Park of a license to 
sell wine and malt beverages to be drunk on the premises, but not otherwise. 

Section 3. This act shall take effect upon passage. 

Citizens Petition 



71- 



ARTICLE 30 

To see if the Town will vote to authorize the Board of Selectmen to petition the General Court to 
repeal the provisions of Chapter 349 of the Acts of 2006, An Act Authorizing the Town of Lincoln 
to Grant a License for the Sale of Wines and Malt Beverages to be Drunk on the Premises, because 
such act is no longer needed, in the form set forth below; provided, however, that the General 
Court may make clerical or editorial changes of form only to the bill, unless the Board of 
Selectmen approves amendments to bill before enactment by the General Court; and provided 
further that the Board of Selectmen is hereby authorized to approve amendments which shall be 
within the scope of the general public objectives of this petition; or take any other action in relation 
thereto. 



An Act Repealing the Law Authorizing the Town of Lincoln to Grant a License 
for the Sale of Wines and Malt Beverages to be Drunk on the Premises 

Section 1. Chapter 349 of the acts of 2006 is hereby repealed. 

Section 2. This act shall take effect upon passage. 

Selectmen 

ARTICLE 31 

To see if the Town will vote to adopt the provisions of M.G.L. Chapter 59, Sec 5, Clauses 17E and 
4 ID, which annually increases the qualifying gross receipts and whole estate for property owners 
seeking senior tax exemptions; such annual increases being tied to the Consumer Price Index as 
reported to the Town by the Department of Revenue; or take any other action relative thereto. 

Assessors 

ARTICLE 32 

To see if the Town will vote to adopt the provision of M.G.L. c.53, §9A, which, among other things, 
establishes the final date for acquisition of nomination papers as 48 weekday hours prior to the hour 
on which nomination papers are required to be submitted to the Board of Registrars; or take any 
other action relative thereto. 

Town Clerk 

ARTICLE 33 

To see if the Town will vote to authorize the Board of Selectmen to grant to Verizon New England 
Inc. a permanent easement on a portion or portions of the property located at 16 Lincoln Road 
(formerly Center School), which property is identified as Assessors Map 65 - Block 1 8 - Parcel 1 
and described in a deed recorded with the Middlesex South District Registry of Deeds in Book 



72 



13790, Page 526, for the purpose of installing, maintaining and repairing equipment, wires, cables, 
conduits, and other appurtenances for the transmission of telecommunications and intelligence to 
serve the foregoing property, which easement shall be conveyed on such other terms and 
conditions, and for such consideration, which may be nominal consideration, as the Board of 
Selectmen deems appropriate; or take any other action relative thereto. 

Selectmen 

ARTICLE 34 

To see if the Town will vote to amend and revise the preliminary development and use plan for the 
North Lincoln Planned Development District No. 5 entitled "Preliminary Development and Use 
Plan for NL - North Lincoln Planned Development District No. 5 - an age 62 and over 
Multifamily Independent Living Community at 9, 11, 15 and 17-19 Cambridge Turnpike, Lincoln, 
Massachusetts" dated September 6, 2006 and approved by Town Meeting on November 4, 2006, to 
also allow for a Continuing Care Facility consisting of assisted living, memory care and skilled 
nursing uses, as shown on an amended plan entitled "Revised Preliminary Development and Use 
Plan for NL - North Lincoln Planned Development District No. 5 - an age 62 and over 
Multifamily Independent Living and Continuing Care Community at 9, 11, 15 and 17-19 
Cambridge Turnpike, Lincoln, Massachusetts" dated February 5, 2013, substantially as on file with 
the Town Clerk's office; or take any other action relative thereto. 

Planning Board 

ARTICLE 35 

To see if the Town will vote to amend the General By-laws of the Town by inserting a new by-law 
to be known as the "Civil Fingerprinting By-law," in accordance with G.L. c. 6, §172B l A, 
substantially as on file with the Town Clerk, which by-law would enable the Lincoln Police 
Department to conduct fingerprint-based criminal history checks for individuals applying for the 
following licenses: Solicitors and Peddling or other Door-to-Door Salespeople; Manager of 
Alcoholic Beverages; Dealer of Second-hand Objects and Pawn, Old Metal and Junk Dealers, and 
Hackney Drivers; or take any other action relative thereto. 

Selectmen 

ARTICLE 36 

To see if the Town will vote to amend the General By-laws of the Town by amending Article XI, 

Section 
3A, substantially as on file with the Town Clerk, to modify criteria for review and conditions 
which may be applied to public way access permits; to take any other action relative thereto. 

Planning Board 



73 



ARTICLE 37 

To see if the Town will vote to amend the Zoning By-Law Section 12.4 and the Zoning Map to 
add an Aquifer Protection District and Watershed Protection District Overlay, substantially as on 
file with the Town Clerk; or take any other action relative thereto. 

Planning Board 

ARTICLE 38 

To see if the Town will vote to amend the Zoning By-Law, in Section 15, Off-Street Parking and 
Loading Areas , by reducing the threshold for parking design standards and requiring site plan 
review for projects that exceed the threshold, substantially as on file with the Town Clerk; or act in 
any other manner in relation thereto. 

Planning Board 

ARTICLE 39 

To see if the Town will vote to amend the Zoning By-laws, specifically Section 13, General Rules 
for Applying Development Regulations in all Districts , to add a Solar Energy Systems section, 
substantially as on file with the Town Clerk; or take any other action relative thereto. 

Planning Board 

ARTICLE 40 

To see if the Town will vote to authorize the Board of Selectmen to petition the General Court for 
special legislation as set forth below; provided, however, that the General Court may make 
editorial or clerical changes of form only to the bill unless the Board of Selectmen approves 
amendments to the bill before enactment by the General Court; and provided further that the 
Board of Selectmen is hereby authorized to approve amendments as are within the scope of the 
general public objectives of this petition, or take any other action relative thereto. 

An Act Authorizing the Town of Lincoln to Include on an Annual or 
Special Election Ballot in the Town a Certain Question relative to 
Fluoridation of the Public Water Supply 

SECTION 1 . Notwithstanding section 8C of chapter 1 1 1 of the General 
Laws or any other general or special law to the contrary, the town of 
Lincoln is hereby authorized to include the following question on the 
ballot at the next occurring annual or special town election held at least 
35 days after the effective date of this act: "Shall the public water supply 
for domestic use in the Town of Lincoln continue to be fluoridated?" 



74 



If the majority of votes in answer to this question is in the negative, the 
water supply of the town of Lincoln shall not be fluoridated, and the 
fluoridation of the water supply shall not be ordered again by the Board 
of Health for a period of at least 2 years from the date of that vote. 

SECTION 2. This act shall take effect upon passage. 

Citizens Petition 



ARTICLE 41 

To see if the Town will vote to have the Board of Selectmen (or another organization designated 
by the Selectmen) to appoint a working group to study noise and air pollution relating to increasing 
use of leaf blowers for public and private property maintenance, to research alternatives, and to 
present findings and recommendations at Town Meeting 2014. 

Citizens Petition 



75 



Hereof and fail not to make return of this warrant with your doings, thereon to the Town Clerk at or 
before the time for the meeting aforesaid. Given under our hands this the /ffi& day of February, 
two thousand thirteen. 




Renel Frediriksen 



76 



Glossary 

Debt Exclusion and Capital Exclusion: Proposition 2/4 allows a town to raise monies for 
capital projects or for the payment of debt service costs using either a capital or debt exclusion, 
respectively. Unlike the override, which results in a permanent increase in the town's levy limit, 
a capital exclusion is added to the levy limit or ceiling only for the year in which the project is 
being undertaken. Likewise, debt exclusion is added to the levy limit or levy ceiling for the life 
of the debt only. Both of these exclusions require a 2/3 vote of the Selectmen in order to be 
placed on a ballot, with a majority of the electorate needed for authorization. 

Free Cash: This is money that had been appropriated but not spent for various budget line items 
together with unforeseen revenues. These monies are certified annually by the Department of 
Revenue as the town's free cash. 

Levy (Tax), Levy Ceiling, and Levy Limit: The property tax levy is revenue raised through 
real and personal property taxes. Municipal revenues are raised through the tax levy, State Aid, 
and local receipts. The tax levy is the largest source of revenue. 

Proposition 2/4 places constraints on the magnitude of the levy imposed by a town as well as the 
amount by which the levy can be increased from one year to the next. The two limits on property 
taxes imposed by Proposition 2Vi are: 

• levy ceiling - This establishes an overall cap on the levy. Ordinarily a town cannot levy more 
than 2.5% of the total full and fair cash value of all taxable real and personal property. 

• levy limit - The maximum levy allowed in a given year is the levy limit. This will always be 
equal to or less than the levy ceiling. The levy limit for any fiscal year amounts to the 
previous year's levy limit (less excluded debt) increased by 2.5% plus new growth, 
exclusions, and any override authorized by the electorate. 

Levy Increase: The difference in the levy between one year and the next is the levy increase. 
This number is often represented as a percent. The town may set its levy at any amount up to its 
levy limit. It is important to recognize that the actual levy may increase more than 2.5% in a 
given year. This is allowable under Proposition 2/4. 

Local Revenue (Receipts): Local revenue or local receipts include excise taxes, rental fees, 
license and permit fees, investment income, cell tower income, and other "pay for service" fee 
income, such as recreation and ambulance fees. 

New Growth: Proposition 2/4 allows the town to increase its levy limit annually by an amount 
based on the value of new construction and other growth in the tax base that is not the result of 
revaluation. This provision allows the town to respond to new growth that may result in 
additional municipal costs; for example, the construction of new housing may result in increased 
school enrollments and therefore higher education costs. New growth becomes part of the levy 
limit base. 

Override: Proposition 2/4 allows a town to assess taxes in excess of the annual 2.5% increase 
plus new growth by passing an override. When an override is passed, the levy limit for the 
year is increased by the amount of the override. This results in a permanent increase in the 



77 



town's levy limit. An override requires a majority vote of the Selectmen to be placed on a 
ballot. A majority vote of the electorate is needed for approval. 

Reserve Fund: This fund, established by the annual Town Meeting, is under the control of the 
Finance Committee. Transfers may be made from it for unforeseen expenditures. The limit on 
the size of this fund is 5% of the tax levy of the current fiscal year. 

SBAB: This refers to State Aid available to the Town or the Regional School District through 
the State Building Assistance Board (SBAB) as partial reimbursement for the capital and 
interest costs of our school construction projects. 

Stabilization Fund: The stabilization fund is a reserve account that allows the Town to put 
aside money in anticipation of future expenses. 

Tax Rate: The tax rate is the amount of tax charged by the Town expressed in terms of a unit 
of the tax base: for example, $9.35 per $1000 of the assessed valuation of taxable property. 



78- 



2013 Annual Town Meeting 
Consent Calendar 

For consideration at the Annual Town Meeting on March 23, 2013, as provided under Article II, Section 13 of 
the General Bylaws of the Town of Lincoln. Note: This Consent Calendar is a set of warrant articles that the 
Moderator has chosen, due to the nature of their relatively non-controversial or routine subject matter, to be 
voted together in one motion to expedite the business of town meeting. 

Please bring this Consent Calendar and your copy of the Financial Section/ Warrant with 
you to Town Meeting. 

ARTICLE 3 Selectmen 

To receive and act upon the reports of the Town Officers, Committees, Commissioners and Trustees. 

Moved: That the reports of the Town Officers, Committees, Commissioners and Trustees, as printed in the 
annual Town Report, be accepted. 

ARTICLE 4 Selectmen 

To see if the Town will vote to fix the salaries and compensation of the several elective officers of the Town 
and to determine whether any Department, Board or Committee shall be authorized to employ for additional 
compensation any of its members, and to fix additional compensation of such members; or take any other action 
relative thereto. 

Moved: That the Town set the salaries of the elected officials of the Town at the following amounts for the 
fiscal year beginning July 1, 2013: 

Board of Selectmen Chair $200.00 

Board of Selectmen (Other members, each) $100.00 

Town Clerk $77,577.39 

Assessors (Chair) $200.00 

Assessors (Other members, each) $175.00 

Water Commissioners (Each) $75.00 

ARTICLE 5 Assessors 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1986, as amended by Chapter 126 of 
the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 100 percent to all persons who 
qualify for property tax exemptions under Clauses 17, 17C, 17C1/2, 17D, 22, 22A, 22B, 22C, 22D, 22E, 37, 
37A, 41, 41B and 41C under Chapter 59, Section 5 of the Massachusetts General Laws; or take any other action 
relative thereto. 

Moved: That the Town accept Chapter 73, Section 4 of the Acts of 1986 as amended by Chapter 126 of the 
Acts of 1988, for the purpose of increasing the real estate tax exemptions by 100 percent to all persons who 
qualify for property tax exemptions under Clauses 17, 17C, 17C1/2, 17D, 22, 22A, 22B, 22C, 22D, 22E, 37, 
37 A, 41, 41B and 41C under Chapter 59, Section 5 of the Massachusetts General Laws. 

ARTICLE 6 Selectmen 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from available 
funds, or otherwise, to fund the Town's Senior Tax Work-off Program, as established pursuant to M.G.L. c. 59, 
§ 5N, as it may be amended from time to time; or take any other action relative thereto. 



Moved: 

That the Town raise and appropriate the sum of $30,000 by taxation to fund the Town's Senior Tax Work-off 
Program, as established pursuant to Massachusetts General Laws, Chapter 59, Section 5K. 

ARTICLE 12 School Committee 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from available 
funds, by borrowing or any combination thereof, to be used for the repair and maintenance of certain Lincoln 
School Campus classrooms and buildings, including all costs incidental and related thereto; or take any other 
action relative thereto. 

Moved: That the Town raise and appropriate the sum of $75,000 by taxation to be used for the repair and 
maintenance of certain Lincoln School Campus classrooms and buildings, including all costs incidental and 
related thereto. 

ARTICLE 13 Selectmen 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from available 
funds, by borrowing or any combination thereof, to be used for the repair and maintenance of certain Town 
buildings, including all costs incidental and related thereto; or take any other action relative thereto. 

Moved: That the Town raise and appropriate the sum of $43,495 by taxation to be used for the repair and 
maintenance of certain Town buildings, including all costs incidental and related thereto. 

ARTICLE 14 Library Trustees 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from available 
funds, by borrowing or any combination thereof, to be used for the repair and maintenance of the Lincoln Library, 
including all costs incidental and related thereto; or take any other action relative thereto. 

Moved: That the Town raise and appropriate the sum of $29,000 by taxation to be used for the repair and 
maintenance of the Lincoln Library, including all costs incidental and related thereto. 

ARTICLE 18 Board of Selectmen 

To see if the Town will vote to accept and expend such sum or sums of money that may be available under the 
provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 2(a) or other state roadway 
reimbursement programs and to authorize the Board of Selectmen to enter into a contract with the Massachusetts 
Department of Transportation Highway Division and to authorize the Treasurer, with the approval of the Board 
of Selectmen, to borrow in anticipation of 100% reimbursement of said amounts; or take any other action relative 
thereto. 

Moved: That the Town accept and expend such sum or sums of money that may be available under the provisions 
of Massachusetts General Laws, Chapter 90, Section 34, Clause 2(a) or other state roadway reimbursement 
programs and to authorize the Board of Selectmen to enter into a contract with the Massachusetts Department of 
Transportation Highway Division and to authorize the Treasurer, with the approval of the Board of Selectmen, to 
borrow in anticipation of 100% reimbursement of said amounts. 

ARTICLE 19 School Committee 

To see if the Town will vote to transfer from free cash a sum of money equal to the state reimbursement amounts 
for Special Education Medicaid expenses to supplement the FY 14 Lincoln School operating budget; or take any 
other action relative thereto. 

Moved: That the Town transfer from free cash the sum of $36,000, said sum being equal to the state 
reimbursement amounts for Special Education Medicaid expenses, to supplement the FY 14 Lincoln School 
operating budget. 



ARTICLE 22 Selectmen 

To see if the Town will vote to reauthorize revolving accounts previously established by vote of the Town 
under Massachusetts General Laws, Chapter 44, Section 53E V2, for the following purposes: school bus fees, 
preschool tuitions, ambulance services, fire alarm maintenance fees, firearms licenses fees, housing rental 
income, recycling program, and parks and recreation fees; said fees of the revolving accounts to be expended by 
the authorized entity without further appropriation; or take any other action relative thereto. 

Moved: That the Town reauthorize revolving accounts previously established by vote of the Town under 
Massachusetts General Laws, Chapter 44, Section 53E V2, for the following purposes: school bus fees, preschool 
tuitions, ambulance services, fire alarm maintenance fees, firearms licenses fees, housing rental income, 
recycling program, and parks and recreation fees, with minor changes from prior year noted in bold type; said 
fees of the revolving accounts to be expended by the authorized entity without further appropriation. 



FY14 Reauthorization of Revolving Funds 


Fund 


Revenue Source 


Authority To Spend 


Use of Funds 


Spending Limit 


Student Transportation 


Bus Fees 


School Committee 


To defray expenses related to student 
transportation 


$80,000 


Preschool Program 


User Fees 


School Committee 


To defray expenses related to 
Preschool Program services 


$135,000 


Fire Alarm 


Alarm Fees 


Lincoln Fire 
Department 


To defray expenses related to fire 
alarm services 


$25,000 


Affordable Housing 


Rental Income 


Housing Commission 


To defray expenses for maintenance 
and rehabilitation of town-owned 
affordable homes, to cover 
administrative costs of running the 
housing program and to defray 
miscellaneous costs of membership, or 
trainings for housing commission 
members, staff and related boards. 


$100,000 


Firearms Licenses 


Firearm Fees 


Lincoln Police 
Department 


To defray expenses for the cost of 
administering the firearms licensing 
program. 


$8,500 


Ambulance 


Service Charges 


Lincoln Fire 
Department 


To defray expenses for the cost of 
ambulance service operations and to 
build the balance in the fund to offset 
the purchase of a future ambulance 


$100,000 


Parks & Recreation 


Park &Rec fees 


Parks & Recreation 
Committee 


To defray expenses for the cost of 
Town activities organized or sponsored 
by the Parks & Recreation Committee 


$30,000 


Transfer Station/Recycling 


Recycling Program 
receipts 


Highway Department 


To defray expenses for the cost of 
transfer station operations 


$5,000 



ARTICLE 30 Selectmen 



To see if the Town will vote to authorize the Board of Selectmen to petition the General Court to repeal the 
provisions of Chapter 349 of the Acts of 2006, An Act Authorizing the Town of Lincoln to Grant a License for 
the Sale of Wines and Malt Beverages to be Drunk on the Premises, because such act is no longer needed, in the 
form set forth below; provided, however, that the General Court may make clerical or editorial changes of form 
only to the bill, unless the Board of Selectmen approves amendments to the bill before enactment by the 
General Court; and provided further that the Board of Selectmen is hereby authorized to approve amendments 



which shall be within the scope of the general public objectives of this petition; or take any other action in 
relation thereto. 

An Act Repealing the Law Authorizing the Town of Lincoln to Grant a License for the Sale of Wines and Malt 
Beverages to be Drunk on the Premises 

Section 1. Chapter 349 of the acts of 2006 is hereby repealed. 

Section 2. This act shall take effect upon passage. 

Moved: That the Town authorize the Board of Selectmen to petition the General Court to repeal the provisions 
of Chapter 349 of the Acts of 2006, An Act Authorizing the Town of Lincoln to Grant a License for the Sale of 
Wines and Malt Beverages to be Drunk on the Premises, because such act is no longer needed, in the form set 
forth below; provided, however, that the General Court may make clerical or editorial changes of form only to 
the bill, unless the Board of Selectmen approves amendments to the bill before enactment by the General Court; 
and provided further that the Board of Selectmen is hereby authorized to approve amendments which shall be 
within the scope of the general public objectives of this petition. 

An Act Repealing the Law Authorizing the Town of Lincoln to Grant a License for the Sale of Wines and Malt 
Beverages to be Drunk on the Premises 

Section 1 . Chapter 349 of the acts of 2006 is hereby repealed. 

Section 2. This act shall take effect upon passage. 

Note: In March of 2006, the Town Meeting authorized the submission of special legislation that led to the 
establishment of a beer and wine license for AKA Bistro. In March of 2012, at the request of the licensee, Town 
Meeting voted to submit special legislation to convert the license from beer and wine to all alcohol. The matter 
before the Town Meeting this year is simply housekeeping, the intent of which is to authorize the Selectmen to 
submit special legislation to repeal AKA Bistro 's original beer and wine license. The clear intent of the March 
2012 vote was to convert the original license, and not to create a second license. 

ARTICLE 31 Assessors 

To see if the Town will vote to adopt the provisions of M.G.L. Chapter 59, Sec 5, Clauses 17E and 4 ID, which 
annually increases the qualifying gross receipts and whole estate for property owners seeking senior tax 
exemptions; such annual increases being tied to the Consumer Price Index as reported to the Town by the 
Department of Revenue; or take any other action relative thereto. 

Moved: That the Town adopt the provisions of M.G.L. Chapter 59, Sec 5, Clauses 17E and 4 ID, which 
annually increase the qualifying gross receipts and whole estate for property owners seeking senior tax 
exemptions; such annual increases being tied to the Consumer Price Index as reported to the Town by the 
Department of Revenue. 

Note: This article would allow the income and asset limits for these senior exemptions to increase yearly by a 
cost-of-living (COLA) percentage defined by the state. The current 1 7D exemption has no income limit and an 
asset limit of $40,000. The exemption amount changes yearly with the COLA and is currently $570.88. The 
current 41 C exemption has an income limit of $20,000 (single) and $30,000 (married), and an asset limit of 
$40,000 (single) and $55,000 (married). The exemption amount is $2,000. 



SECOND ANNUAL VOLUNTEER FAIR 

During the Town Meeting Lunch Break 

March 23, 2013 

Brooks Gym/Reed Field House 

Come and learn about 

Town Boards and Committees 

Lincoln Clubs and Organizations 

Explore Ways to Volunteer 



Luncheon 

Assorted Wraps 
/\/ 

Deli Ham <& Cheddar 

Turkey with Lettuce <& Tomato 

Hummus <& Tabouleh 

Accompaniments 

Bottled Water 

Multigrain Sunchips 

$10.00 

Everyone is invited. Everyone is welcome. 



TOWN OF LINCOLN 


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Town Offices - 16 Lincoln Road 


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Lincoln, MA 01773 


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LINCOLN, MA 01773